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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Cenvat Credit - The insurance of dependants of the employees ...


Insurance for Employees' Families Not Eligible for Cenvat Credit Due to Lack of Nexus with Output Services.

June 18, 2016

Case Laws     Service Tax     AT

Cenvat Credit - The insurance of dependants of the employees cannot be considered to be having nexus with providing output services by the appellant - the insurance services availed by appellant for dependants/family members does not qualify as input service. - AT

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