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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input service - group insurance policy for ...


CENVAT Credit Denied for Employee Insurance Policies Used for Personal Consumption Under Input Service Definition.

July 14, 2018

Case Laws     Central Excise     AT

CENVAT Credit - input service - group insurance policy for employees - once a finding of fact is arrived that the insurance policy is primarily for the personal consumption of the employee than the said policy shall go out in totality from the definition of the input service

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