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2015 (1) TMI 268 - AT - Central ExciseCENVAT Credit - outdoor catering and medi-claim insurance services - outdoor catering service was received in the head office - Medi-claim insurance service, is provided only to the retired employees - Held that:- even in the head office manufacture related activities take place and therefore the entire credit cannot be denied. As regards insurance the issue is covered by the decision of the Hon’ble High Court of Karnataka in the case of Stanzen Toyotetsu India Pvt. Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. Even though the premium is paid in respect of retired employees, it is paid according to the agreement entered into with the employees during their service period. Therefore a conclusion arises that obligation arose when the employees rendering the service and contributing to the manufacturing unit of the appellant. - Stay granted.
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