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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

CENVAT credit - input services - group mediclaim policy taken ...


CENVAT Credit Denied for Group Mediclaim Premiums Covering Employee Families; Not Related to Manufacturing Process.

March 27, 2019

Case Laws     Central Excise     AT

CENVAT credit - input services - group mediclaim policy taken for dependents / family members of company’s staff and employees cannot be considered to be directly or indirectly related to manufacture and hence the assessee cannot claim CENVAT credit on the premium paid by the employees.

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