https://www.taxtmi.com/caselaws?id=406284 The Tribunal ruled in favor of M/s Rajratan Global Wire Ltd., allowing credit for Club Membership Service and Insurance Service. The decision was based on the lack of evidence proving personal use of the services by the appellant, and the determination that the show cause notice was time-barred. The Tribunal emphasized that services like insurance and club membership, intended for the welfare of employees, qualify as input services under the Cenvat Credit Rules. en-us Fri, 09 Apr 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406284 The Tribunal ruled in favor of M/s Rajratan Global Wire Ltd., allowing credit for Club Membership Service and Insurance Service. The decision was based on the lack of evidence proving personal use of the services by the appellant, and the determination that the show cause notice was time-barred. The Tribunal emphasized that services like insurance and club membership, intended for the welfare of employees, qualify as input services under the Cenvat Credit Rules. Case-Laws Central Excise Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406284