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2017 (12) TMI 1198 - AT - Central ExciseCENVAT credit - input service - insurance of cars, tractors - group personal accident insurance - insurance of their employees - Held that: - to examine if the credit is admissible or not, it has to be first ascertained if the vehicle was capital goods or not. Similarly, while ascertaining the admissibility of credit on insurance service, it has to be first ascertained if the said service was used primarily for personal use or consumption of any employee - The lower authorities have not given any final findings on these two issues - Since the lower authorities have not examined on these aspects, the impugned order is set aside and the matter remanded to the original adjudicating authority to give specific findings on the above aspects - appeal allowed by way of remand.
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