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2011 (12) TMI 399 - AT - Service TaxDisallow CENVAT credit on service tax paid on insurance services relating to Group Medical Claim and Group Personal Accident Policies - Held that:- In respect of accident group insurance policy insurance coverage to the employees in area of health and granting cover for risks are statutory requirements under the Employees State Insurance Act, 1948 and the same should be treated as ‘input services' - decided in case of CCE, Bangalore-III, Commissionerate Versus Stanzen Toyotetsu India (P.) Ltd. (2011 - TMI - 204471 - KARNATAKA HIGH COURT) Group Insurance Health Policy is referred only to employees but in the present case, undisputedly the coverage is for both the employees and the family members - It is not clear whether the benefit of cover given to the family members involved any additional premium in which case the services relating to said coverage cannot be treated as 'input services' - matter is remanded for fresh consideration in the light of observations made above after granting reasonable opportunity of hearing to both sides.
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