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2009 (6) TMI 236 - CESTAT, NEW DELHICredit has been denied on the ground that the same has been taken in respect of the services of mediclaim and group insurance availed by the appellant - The group insurance scheme for accident is necessary for smooth running of the business as in the event of any accident if there is any injury to any workers, it is the appellant who will have to bear the medical treatment expenses and pay compensation if any payable. As regards the mediclaim insurance cover I find merit in the appellant’s plea that this is to be provided when the E.S.I.cover is not available. Besides this I also find that the bulk of the demand would be time barred as the show cause notice demanding allegedly wrongly taken cenvat credit has been issued by invoking extended period, when during the period of dispute the appellant has regularly been filing ST-3 return. - prima facie merit in the appellant’s contention for waiver – stay granted
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