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Commissioner of Central Excise Customs Service Tax Hyderabad-III Versus Zuari Cement Ltd And (Vice-Versa)

CENVAT credit - workmen compensation insurance paid by the assessee to their labour contractors - Held that: - reliance placed in the case of M/s Hydus Technologies India Pvt Ltd. Versus CCE, C & ST, Hyderabad-II [2017 (2)538 - CESTAT HYDERABAD], where it was held that in the definition of input services it is mentioned that life insurance, health insurance etc., are excluded it is subject to the condition that such services are primarily for personal use or consumption of employee - credit allo .....

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obligations - credit allowed. - Appeal allowed - decided in favor of assessee. - E/30120/2017-SM, E/30300/2016-SM - A/30660-30661/2017 - Dated:- 30-5-2017 - Mr. M.V. Ravindran, Member (Judicial) Shri G. Prahlad, Advocate for the assessee. Shri P.S. Reddy, Asst. Commissioner(AR) for the Revenue [Order per: M.V. Ravindran] ORDER These two appeals are taken up for disposal by a common order as the issue is interlinked. 2. Appeal No.E/30300/2016 is filed by the assessee while appeal No.E/30120/ .....

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P-025-16-17-CE dated 31/10/2016 wherein the Department is contesting the findings recorded by the first appellate authority as regards the eligibility to avail CENVAT credit on service tax paid on bonus, ex-gratia & gratuity, public holiday and leave wages and workmen compensation insurance to the service provider. 5. As regards the issue involved in the assessee's appeal, it is noticed that the assessee had taken the insurance on contract workmen in terms of the Section 38 of the Employ .....

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