Cenvat Credit on Club Membership for business & Life Insurance for Employees eligible

Rohit Surfactant Pvt Ltd Vs CGST, C.C & C.E- UJJAIN (CESTAT Delhi) It is seen that the Cenvat Credits have been disallowed by the lower authority, vide the impugned order, by observing that the services fall within the exclusion category specified in Rule 2 (I) (C). This exclusion clause disallows the Cenvat Credit in respect of certain specified services such as Membership of Club, Life Insurance etc when such services are used primarily for personal use or consumption of any employee. Upon perusal of some of the sample invoices furnished by the Ld. Consultant, it is seen that services su...