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2013 (7) TMI 495 - AT - Central ExciseCenvat credit of service tax paid on the group insurance, life insurance and mediclaim of employees of the company – Held that:- As per the decision in the case of CCE & ST, LTU, Bangalore vs. Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT], Cenvat credit is available for such input services – Decided in favor of Assessee. Adjudicating Authority observed that though the decision in the case of CCE & ST, LTU, Bangalore vs. Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT] cover the disputed issue involved in the instant case, but the same has not been accepted by the Revenue, the same does not have any binding defect. Adjudicating Authority further agreed that the said decision of the Hon’ble Karnataka High Court has not been challenged by the Revenue as the amount involved was much less – Held that:- The refusal of the original Adjudicating Authority to follow High Court’s order on the ground that the same has not been accepted by the Revenue cannot be appreciated. Once a High Court declares a law, whether the Revenue accepts the same or not, the same is binding on the Revenue authorities unless the same is challenged by them and is set aside by the higher appellate forum. Following the law declared by High Court is not depending upon the pleasure of the Revenue officer and is required to be followed by them, in its totality – Decided in favor of Assessee.
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