https://www.taxtmi.com/caselaws?id=359738 Service tax credit was admissible on manpower recruitment services used to engage an assistant pharmacist, because the appointment had an integral nexus with the factory's statutory obligation to provide first-aid treatment and necessary medical facilities under the Factories Act. Credit on insurance services required factual verification: for the relevant period, it could be claimed only to the extent the policy covered factory employees, and the record needed examination on whether family members or employees of other units were also covered. The manpower recruitment credit was allowed, while the insurance-credit issue was remanded for fresh consideration on the actual scope of coverage. en-us Mon, 16 Apr 2018 00:00:00 +0530 Thu, 03 May 2018 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359738 Service tax credit was admissible on manpower recruitment services used to engage an assistant pharmacist, because the appointment had an integral nexus with the factory's statutory obligation to provide first-aid treatment and necessary medical facilities under the Factories Act. Credit on insurance services required factual verification: for the relevant period, it could be claimed only to the extent the policy covered factory employees, and the record needed examination on whether family members or employees of other units were also covered. The manpower recruitment credit was allowed, while the insurance-credit issue was remanded for fresh consideration on the actual scope of coverage. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359738