9911796707
TMI Blog2015 (7) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... are directed against the impugned order dated 03.08.2013 passed by the Commissioner (Appeals), Central Excise, Jaipur, upholding the cenvat demand confirmed in the adjudication order. The cenvat credit has been denied to the appellant on the ground that Group Insurance Policy taken for the family members of the employee will not be considered as input service and service tax pad on those pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the different manufacturing units. That in the case in hand, out of the total amount of Rs. 1,13,055/-, the ISD has distributed Rs. 79,390/- to the appellants unit and the balance of Rs. 33,916/- to the other units. On the basis of the ISD invoice, the appellant took cenvat credit of the service tax indicated therein. Upon verification of the books of accounts maintained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that credit is not available on the disputed services. 4. Heard the Ld. Counsel for both the sides and perused the records. 5. With regard to denial of service tax credit in the impugned order on the ground that Insurance Policy taken for the family members will not be considered as input service, I find that said issue has been decided by this Bench of the Tribunal in the case of P ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
