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Sundaram Fasteners Ltd. Versus Commissioner of C. Ex., Chennai-II

2016 (8) TMI 723 - CESTAT CHENNAI

Cenvat credit - insurance premium having been paid for the health insurance of the employees of the factory and Pest Control Service availed to protect the property of the company - Held that:- so far as the Cenvat credit on insurance service is clai .....

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taken away welfare of workers under the Factories Act, from its fold if insurance service is availed to overcome difficulties under Workmen's Compensation Act, in case of hazard. Accordingly, appellant's claim of Cenvat credit on the service tax paid .....

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vour of appellant - E/42727/2014-SM - Final Order No. 40294/2016 - Dated:- 17-2-2016 - Shri D.N. Panda, Member (J) Shri M. Kannan, Advocate, for the Appellant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER Learned counsel submits that the i .....

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ny, for which, the service tax paid to avail such service also makes the appellant eligible to Cenvat credit thereof. Learned counsel also fairly states that the recent amendment to law with effect from 1-4-2011 has prescribed disallowance of Cenvat .....

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edit Rules, 2004 with effect from 1-4-2014 bringing certain contingencies to the fold of law. So far as the pest control service is concerned, that has no connection to the business. Therefore no Cenvat credit of service tax paid thereon can be claim .....

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