9911796707
TMI Blog2018 (9) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal benefit of any employee, but are for pursuing the business activities of the appellant - credit allowed. Life Insurance Service - Held that:- It is noted that the appellant is under a statutory obligation to provide group insurance scheme in their factory for the benefit of the employees. This cannot be said to be for the personal benefit of the employees - Credit allowed. Air Travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the county and are engaged in the manufacture of soap and detergent. Their Head-office has registration as ISD, for the purpose of distributing the credit on input services availed centrally, to various manufacturing units. The present dispute is in connection with the distribution of such service tax credit in respect of the following services:- i. Club or Association Service. ii. Life I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludible only when such services are used primarily for personal use or consumption of any employee. By submitting copies of certain invoices covering the various services, he reiterated that services were not for personal use of any employee, but were used in relation to the activities of the company. He also referred to a copy of the Chartered Accountant s Certificate dated 19/11/2014 issued by R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as Membership of Club, Life Insurance etc when such services are used primarily for personal use or consumption of any employee. Upon perusal of some of the sample invoices furnished by the Ld. Consultant, it is seen that services such as membership of club is not for the personal benefit of any employee, but are for pursuing the business activities of the appellant. For example, such services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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