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2017 (8) TMI 1372 - AT - Service TaxCENVAT credit - insurance coverage taken by the appellant for their employees including Group Personal Accident Life Insurance and Group Mediclaim as also the vehicle insurance. Held that - the issue stand decided in the case of FIEM Industries Ltd. Versus CCE Chennai III 2016 (3) TMI 1165 - CESTAT CHENNAI where it was held that Exclusion of insurance service in certain events has been incorporated into the law w.e.f. 01.04.2011. That is only in respect of the insurance coverage given to employees during journey availing leave travel concession. But that had not taken away welfare of workers under the Factories Act from its fold if insurance service is availed to overcome difficulties under Workmen Compensation Act in case of hazard - credit allowed - appeal allowed - decided in favor of appellant.
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