Hon’ble Tribunal held that Club Membership Service and the Insurance Service are neither for the personal use of the appellant nor for consumption of any one employee, but for the welfare of the employee at large. ITC is available.
The above decision is given in light amended definition of ‘input service’ post-2012. Similar definition also exists in GST Regime.
(M/s RAJRATAN GLOBAL WIRE LTD Vs COMMISSIONER, CGST, UJJAIN)