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2019 (3) TMI 1276 - CESTAT BANGALORECENVAT credit - input services - group insurance mediclaim / health policies - period April 2013 to March 2015 and April 2016 to March 2017 - Held that:- In the present case, the appellant has taken one consolidated mediclaim policy for its employees and their family members and have paid the premium for group mediclaim to M/s. New India Assurance Company Ltd. Further the option is given to the employees to include insurance cover for their family members on payment of some premium by them which will be deducted from their salary annually. Further, the appellants have paid the service tax on the amount recovered from the employees towards mediclaim insurance paid for their family members and the appellants have taken the CENVAT credit for the same. The facts of the decision in the case of Titan Industries Ltd. [2018 (4) TMI 966 - CESTAT CHENNAI], is squarely applicable to the facts of the present case, where the Division Bench of this Tribunal has held that group mediclaim policy taken for dependents / family members of company’s staff and employees cannot be considered to be directly or indirectly related to manufacture and hence the assessee cannot claim CENVAT credit on the premium paid by the employees. The appellants are not entitled to the CENVAT credit of service tax paid by them - Appeal dismissed - decided against appellant.
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