TaxTMI 
TaxTMI 
2013 (11) TMI 1498
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.... This appeal has been filed by the appellant against OIA No.SA/43/ Vapi/2011, dt.12.05.2011. The issue involved in the present appeal is whether appellant is entitled to the Service Tax credit of Service Tax paid by the appellant on the personal insurance of its employees. 2. Shri Abhijeet Dagadia, (Adv.) appearing on behalf of the appellant argued that period involved in this case is August 2005....
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....ty. 4. Heard both sides and perused the case records. It is observed from the judgment of this very Bench in the case of Surani Ceramics Ltd. Vs. CCE Rajkot (supra) that following has been held in Para 3:- 3. I have considered the submissions made by the learned DR. I have gone through the decision of the Hon’ble High Cou....
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....ported in 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.) and observed that the observations of Bombay High Court in the case of Ultratech Cement could not be applied to the situation in the case of Gujarat Heavy Chemicals Ltd. since providing canteen facilities to the workers was mandatory and failure to do so attract penal conclusions. In the case of Coca-cola India Pvt. Ltd. reported....
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....ce, it should be relatable to the business activity. The question that arises in this case is whether the service tax paid on insurance premium for workmen’s compensation (general insurance) can be considered as an activity related to the business. In case of an accident within the factory, the compensation has to be paid by the company in accordance with the law and this is obligatory. To fulfi....