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2018 (12) TMI 367 - AT - Central ExciseCENVAT Credit - input services - Employees Group Insurance - Personal Accident Insurance Policies - Held that:- In the appellant’s own case, for the period October 2007 to May 2011, the department has allowed credit. The Commissioner (Appeals) have totally disregarded this decision. Instead of analysing the reason for allowing credit on such services after 1/4/2011, the Commissioner (Appeals) has brushed aside this order stating that major part is prior to 1/4/2011. I do not think this is sufficient reason to deviate from abiding the judicial discipline. The mechanical approach to issues without application of mind increases litigations. The Hon’ble High Court of Madras in the recent decision in M/s. Ganesan Builders Ltd vs CST, Chennai [2018 (10) TMI 269 - MADRAS HIGH COURT], has observed that when the insurance policies have been taken for compliance under the labour legislations, the same are eligible for credit. Credit allowed - appeal allowed - decided in favor of appellant.
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