Cenvat credit
Vatsal (Student) (453 Points)
10 February 2017
Saikrishnan S
(Chartered accountant - Plintron)
(186 Points)
Replied 10 February 2017
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)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)