Search Results Page

Search Results

1 - 6 of 6 (0.53 seconds)
Sundaram Fasteners Limited Fasteners ... vs Commissioner Of Gst&Amp;Central ... on 12 July, 2018 cites

M/S Hindustan Petroleum Corporation ... vs Commissioner Of Central Excise, ... on 27 February, 2014

6.1 With regard to group health insurance, the ld. counsel has submitted that the said services were availed for taking 7 insurance coverage for the employees. Since the appellant has more than 600 employees, it is mandatory for them to take insurance coverage for their employees. The exclusion clause in the definition of input service excludes such kind of insurance which is taken for an employee during the leave travel allowance and it does not blanketly exclude all insurance service. Though the Tribunal in the case of Hindustan Petroleum Corporation (supra) has taken a view that medical insurance service is not eligible for credit, the said decision is not applicable to the facts of the present case for the reason that in the said case the insurance was taken for security agency i.e. CISF, who is not a direct employee of the assessee. In the appellant's own case, for the period after 1.4.2011, as reported in 2016 (43) STR 454, the Bench has allowed the credit. The relevant portion is reproduced as under:-
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 13 - Full Document

M/S.Sarita Handa Exports (P) Ltd vs Cce, Gurgaon-Ii on 12 May, 2016

6.6 The appellant is aggrieved by the disallowance of credit on air-conditioner maintenance service. It is submitted by him that it is absolutely necessary to avail the said services for the purpose of upkeep and maintenance of air-conditioner. The Tribunal in the case of Sarita Handa Exports (P) Ltd. (supra) has held that credit is eligible for services availed for maintenance of air-conditioner. Further, the inclusive part of the definition of input service mentions that the services availed for repair and maintenance is eligible for credit.
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 5 - Full Document

Commissioner Of Central Excise vs Gujarat Alkalies & Chemicals Ltd on 18 August, 2015

The decision in the case of Commissioner of Central Excise Vs. Gujarat Heavy Chemicals Ltd. - 2011 922) STR 610 (Guj.) was relied by the ld. AR to argue that the credit in respect of security service provided in residential quarters was disallowed. He submitted that the authorities below have rightly disallowed the credit on various input services.
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 2 - Full Document
1