CENVAT Credit towards meal coupons and group insurance of employees duly available

Dassault Systemes Simulia Private Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that CENVAT Credit towards service tax paid on meal coupons and group insurance for employees is duly available as input service. Facts- It is contended that the appellant had availed cenvat credit on input services provided by M/s. Sodexo SVC India Private Ltd., Mumbai under Business Support Service for the meal coupons. Credit was also availed on insurance services provided by United India Insurance Ltd. which provided group insurance for employees. The department was of th...