CENVAT Credit - input services - insurance services provided by ...

CENVAT Credit Approved for Insurance Services as Statutory Requirement, Not Personal Use by Employees.

October 6, 2018

Case Laws     Service Tax     HC

CENVAT Credit - input services - insurance services provided by the appellant to workers working at their site - the availment of the policy appears to be a statutory requirement and as rightly contended by the assessee, this service is not used primarily for personal use or consumption of an employee and this, being the statutory requirement, it is insured (assessee) specific and not employees specific - Credit allowed.

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