2013 (1) TMI 117

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..... taken by the assessee was a service constituting activity relating to business and hence an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 for the purpose of CENVAT credit. As the Hon'ble High Court's judgment was accepted by the Department assessee's appeal is allowed in this case. - ST/270/2012 - - - Dated:- 18-12-2012 - Mr. P.G. Chacko And Mr. Mathew John, JJ. .....

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..... red with the Department for Manpower Recruitment or Supply Agency Service . In terms of their agreement with customers, they obtained insurance coverage for the personnel who were recruited and supplied to customers. To be precise, this insurance covered both accidents and medical claims involving such personnel during the tenure of their service to the appellant s customers. The impugned demand i .....

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