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2015 (7) TMI 1142 - CESTAT NEW DELHI

2015 (7) TMI 1142 - CESTAT NEW DELHI - TMI - CENVAT credit - service tax paid on Group Insurance Policy taken for the family members - Group Insurance Policy taken for the family members of the employee is input service or not? - Held that: - the decision in the case of PTC Software India (P) Ltd. vs CCE Pune-III [2014 (12) TMI 498 - CESTAT MUMBAI] relied upon where it was held that the appellant is rightly entitled to take credit of Service Tax paid on insurance premium on group insurance polic .....

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been distributed correctly, the same cannot be denied without adducing any other evidence proving these facts as wrong - cenvat credit distributed by the ISD and taken by the appellant based on the valid invoice, cannot be denied to the appellant. - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - E/50177 & 50180/2014-E[SM] - Final Order No.54139-54140/2015 - Dated:- 9-7-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Narendra Singhvi (Advocate) for the Respondent Mr. .....

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r, cenvat credit has also been denied on the ground that the Input Service Distributor has not properly distributed the credit to the appellant. 2. The Ld. Advocate Sh. Narendra Singhvi appearing for the appellant submits that the service tax paid on the Insurance premium for the family members of the employee will be eligible for cenvat credit in view of the decision of this Tribunal in the case of PTC Software India (P) Ltd. vs CCE Pune-III reported in 2014 (35) STR 632 (Tri. Mum). He further .....

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took cenvat credit of the service tax indicated therein. Upon verification of the books of accounts maintained by the appellant, the Chartered Accountant vide its certificate dated 11.11.2013 has confirmed taking of cenvat credit by the appellant. In this context, the Ld. Advocate has relied on the judgment of Hon ble Karnataka High Court in the case of CCE vs ECOF Industries Ltd. Reported in 2011 (23) STR 337 (Kar.), to justify that cenvat credit is available to the appellant. 3. Per contra, th .....

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