Cenvat credit

Whether service tax credit is available when payment for premium paid for policy taken of group gratuity scheme for employees to Lic?
Replies (1)

 Yes, Cenvat credit can be taken on premium paid for group gratuity scheme.

Case  law references :

1) Reliance Industries Ltd. Vs Commissioner, Central Excise & Service Tax (LTU) (CESTAT Mumbai)

2) 'Stanzen Toyotetsu India Private Limited V. Commissioner of Central Excise, Bangalore - III' - 2008 - TMI - 33381 - (CESTAT BANGALORE)

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