Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1054 - AT - Central ExciseCENVAT Credit - Input services - availment of Mediclaim Insurance Service for its employees and their dependents (group medical insurance service) - invoices issued by their Head Office at Chennai, in their capacity as Input Service Distributor (ISD) - it is alleged that the service has not been used directly or indirectly in or in relation to the manufacture of final products and clearance of final products up to the place of removal - period from April 2010 to March 2011 - HELD THAT:- The issue as to the eligibility of CENVAT Credit in respect group medical insurance service for the period prior to 01.04.2011 is no more res integra, since the same has been laid to rest by the orders of various judicial fora. It is seen that on an identical set of facts, the Mumbai Bench of the CESTAT in its order in the case of PTC SOFTWARE (INDIA) PVT. LTD. VERSUS COMMR OF CENTRAL EXCISE, PUNE-III [2014 (12) TMI 498 - CESTAT MUMBAI], relied upon by the Learned Advocate for the appellant, has followed the judgements of the Hon’ble Karnataka High Court in the cases of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX VERSUS MICRO LABS LTD. [2011 (6) TMI 115 - KARNATAKA HIGH COURT] and COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III, COMMISSIONERATE VERSUS STANZEN TOYOTETSU INDIA (P.) LTD. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] to hold that credit of Service Tax paid on insurance premium on group insurance policy is allowable since the said service is an eligible input service. The disallowance of CENVAT Credit in respect of group medical insurance service for the disputed period is not sustainable, for which reason the impugned order upholding the order of the Adjudicating Authority disallowing the credit, is liable to be aside. Appeal allowed.
|