Case Law Details
Case Name : Surani Ceramics Ltd. Vs Commissioner of Central Excise, Rajkot (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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CESTAT, AHMEDABAD BENCH
Surani Ceramics Ltd.
v/s.
Commissioner of Central Excise, Rajkot
ORDER NO. A/1357/WZB/AHD. OF 2011
APPEAL NO. E/811 OF 2010
AUGUST 2, 2011
ORDER
1. During the course of audit of the records of the respondent M/s. Surani Ceramics it was noticed that they have availed cenvat credit of service tax paid on workmen’s compensation (general insurance) on the amount of insurance paid to M/s The New India Assurance Company Ltd. Proceedings were initiated to deny the cenvat credit on the ground that the input service was not used in relation to the manufac...
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A plethora of decisions / judgements (of Tribunals(including Larger Bench) and High Courts are available holding that Cenvat Credit of service tax paid on insurance of workmen under Workmen”s (now Employees) Compensation Act is admissible.
The latest on the subject is the Case reported in 2012 (26) S.T.R. 383 (Kar.) – Commr. of C.Ex. & Service tax LTU, Bangalore Versus Micro Labs Ltd.
Even so, the field formations merrily issue spate of Show Cause Notices thus clogging the Tribunals and Courts.
When will the powers that be, tone up the administration.