TMI Blog2018 (10) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... the premium of the top-up policy from the respective employees. For the limited purpose of verification of the fact whether the amount of service Tax claimed as credit by the appellant has been recovered from their employees, the matter is remanded to the adjudicating authority - appeal allowed by way of remand. - Appeal No. ST/85856/2018 - A/87101/2018 - Dated:- 13-8-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) Shri J.C. Patel, Advocate for Appellant Shri Dilip Shinde, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. MKK/264/RGD/APP/2017 dated 24.11.2017 passed by the Commissioner of Central Excise Service Tax (Appeals), Belapur. 2. Briefly stated facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olicy was provided as support service to the employee, therefore, the Service Tax paid by the appellant on such top-up policy, is admissible as credit to them in view of the Circular issued by the CBE C vide No. 354/127/2012-TRU dated 27.7.2012. It is his contention that in the first round of litigation before the learned Commissioner (Appeals), since the issue was raised about admissibility of CENVAT Credit of Service Tax paid on the premium of top-up insurance policy, the matter was remanded by the learned Commissioner (Appeals) to the adjudicating authority for scrutiny/ verification of the invoices and relevant documents. It is his further contention that in the impugned order the learned Commissioner (Appeals) erred in observing that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the salary of the individual employee. While dealing with such circumstances, the Board had issued a Circular dated 27.7.2012 and clarified as follows: - D. Treatment of supplies made by the employer to employees 8. A number of activities are carried out by the employers for the employees for a consideration. Such activities fall within the definition of service and are liable to be taxed unless specified in the Negative List or otherwise exempted. 9. One of the ingredients for the taxation is that such activity should be provided for consideration. Where the employees pays for such services or where the amount is deducted from the salary, there does not seem to be any doubt. However, in Certain situations, such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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