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2013 (10) TMI 1159 - AT - Service TaxCenvat Credit – input services - service tax paid on group insurance policy of Employees including family members - Waiver of pre-deposit - Held that:- The issue of Medical Insurance Employees and Product Liability Insurance stands fully covered by the precedent decision of the Tribunal, there is no direct decisions covering the Insurance of the dependent of the employees - it is clear that there is no legal mandatory requirement of law to get the family of the employees in insured – the issue is an arguable and contentious issue. The entire credit was availed by the appellant by reflecting the same in their statutory record as also in the quarterly reports filed with their jurisdictional central excise authorities - Though the demand in the case of appeal no. e/57813/2013 is within the limitation period but the same in the case of e/58223/2013 is barred by limitation leaving the balance of Rs. 4.5 lakhs approximately within the limitation period - the applicant is directed to deposit a total amount of Rs. 6.50 lakhs as condition of hearing of their appeal - Subject to the deposit, the pre deposit of balance dues and penalty stand dispensed with and its recovery stayed during the pendency of the appeal – Partial stay granted.
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