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2017 (8) TMI 1178 - AT - Service TaxCENVAT credit - mediclaim policy of employees - Keyman Insurance Policy taken for the Managing Director of the appellant company - Held that: - mediclaim policy has been taken for the period 2010-2011 involving ₹ 2,53,163/- as per the statement of the appellant, and the issue is covered by Hon’ble Karnataka High Court decision in the case of CST, Bangalore Vs. M/s Team Lease Services Pvt. Ltd. [2014 (4) TMI 948 - KARNATAKA HIGH COURT], where it was held that the said Group Insurance Health Policy taken by the assessee is a service which would constitute an activity relating to business which is specifically included in the input service definition - credit allowed. Keyman Insurance Policy - Revenue pleads that there is clear cut finding in the impugned order that subject policy taken is not ‘keyman policy’ which is evident from the cover note of the policy and no where indication is there that subject policy is a Keyman Insurance Policy - Held that: - When the fact of subject policy is disputed, the matter is required to be sent back for fresh examination and adjudication by the original adjudicating authority, who shall decide the subject matter after giving opportunity of personal hearing and submission of documents to the appellant. Appeal allowed in part and part matter on remand.
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