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2023 (5) TMI 761 - AT - Service TaxCENVAT Credit - input services or not - Mediclaim and group Insurance Policies taken for its employees - period October, 2006, to September, 2011 (appellant is confining the arguments only for the claim upto 30/03/2011 i.e. pre amended period) - HELD THAT:- So far as pre amended period is concerned the issue involved herein is not more res integra in view of various decisions of this Tribunal in which it has been specifically held that credit of service tax paid on group insurance premium / group mediclaim of the employee is available to the assesee / employer. The Hon’ble High Court of Karnataka in the matter of COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III, COMMISSIONERATE VERSUS STANZEN TOYOTETSU INDIA (P.) LTD. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] has held that cenvat credit cannot be rejected on the group insurance health policy taken by the employer. Not only the employees only but there are decisions of the Tribunal, for the period prior to amendment, in which it has been held that even the cenvat credit of service tax paid on insurance premium in respect of dependent / family members of the employee is available to the employer. Therefore it can be said that for the period prior to amendment, service tax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product eligible as credit and merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service. The appellant has rightly availed the cenvat credit for the period prior to 01/04/2011 and the instant appeal is allowed to that extent only.
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