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2018 (5) TMI 21 - AT - Central ExciseCENVAT credit - Bank Processing Charges - Insurance Policy relating to group insurance taken for the factory staff - Held that: - the appellant has availed credit on the basis of the document of Bank of India dt.28.03.2013 wherein the value of services rendered and also the service tax paid by the Bank has been mentioned - credit allowed. Group Insurance Policy - Held that: - the issue is covered by the judgement of Hon’ble Karnataka High Court in Micro Labs Ltd’s case [2011 (6) TMI 115 - KARNATAKA HIGH COURT], where it was held that Group Insurance Health Policy taken of the assessee is a service which would constitute an activity relating to business which is specifically included in the input service definition - credit allowed. Appeal allowed - decided in favor of appellant.
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