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2018 (2) TMI 2051 - AT - Service TaxCENVAT Credit - input services - Insurance Premium relating to employees/workers - period May 2012 to Jan. 2013 - HELD THAT:- The issue is covered by decision of this Tribunal in M/S CHECKMATE INDUSTRIAL GUARDS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX, NOIDA [2020 (2) TMI 607 - CESTAT ALLAHABAD] in as much as the ‘Insurance Premium’ paid in relation to employees/workers in the factory in compliance with Sec. 38 of the Employees State Insurance Act, 1948. Appeal allowed - decided in favor of appellant.
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