Cenvat Credit Allowed for Input Services: Employer's Moral Obligation to Insure Employees Beyond ESI Scheme Discussed.

Irregular availment and utilization of Cenvat Credit - input services for personal purpose or not - The employees who are not covered under ESI Scheme are well covered under the insurance policy for any untoward eventuality, therefore, it is also a moral obligation on the part of the employer to look after the welfare of the employees who are working inside or outside of the premises. - Credit allowed - AT .....

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