TMI Blog2018 (5) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. - Held that: - the Hon'ble Karnataka High Court in Micro Labs Ltd's case [2011 (6) TMI 115 - KARNATAKA HIGH COURT] has held that the credit of service tax paid on the premium of various insurance policies taken for employees under the Labor Laws, is admissible to credit. Therefore, the credit availed on the service tax paid on the premiums of insurance policies for the employees, in the cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious insurance policies, namely, Medical Insurance, Accidental insurance and Group insurance Policy relating to Group Gratuity and Motor Vehicle Insurance and also credit of service tax paid on services relating to Staff Welfare Expenses, Food and Beverages etc. during the relevant period. 4. The Ld. Authorised Representative Shri H. Maheswari, General Manager for the appellant submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd hence not admissible to credit.It is his contention that credit availed on staff welfare expenses, food and beverages and motor vehicle insurance are therefore not admissible to credit. 6. In his rejoinder, the Authorised Representative does not dispute on the issue of inadmissibility of credit on the service tax paid on staff welfare expenses, food and beverages and motor vehicle insurance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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