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M/s Bell Ceramics Ltd Versus Commissioner of C. Ex. & S. Tax, Vadodara

2016 (11) TMI 276 - CESTAT AHMEDABAD

Recovery of CENVAT Credit - input services - Health Insurance services - Air Travel Services - Held that: - I find that in the aforesaid judgments both these services are considered to fall within the scope of definition of input services as business .....

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owed - decided in favor of appellant. - Appeal No. E/12923/2013-SM - Order No. A/10787/2016 - Dated:- 30-8-2016 - Dr. D. M. Misra, Member (Judicial) For Appellant : Shri H.D. Dave, Advocate For Respondent : Shri J. Nagori, A.R. (Addl. Commissioner) O .....

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he Appellants had availed CENVAT Credit of input services viz. Health Insurance services and Air Travel Services for the period Sep.2006 to April 2011. A Show Cause Notice was issued to them, proposing recovery of CENVAT Credit of ₹ 28,788/-, w .....

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ence the present appeal. 4. The learned Advocate for the Appellant submits that the major portion of the Credit availed was mainly on employees medical insurance and personal accident insurance service which have been specifically allowed by the Trib .....

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