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2022 (9) TMI 1121 - AT - Central ExciseDisallowance of input service credit - group mediclaim policy - personal accident policy - time limitation - HELD THAT:- The issue in respect of the admissibility of cenvat credit in respect of group mediclaim policy and personal accident policy is no longer res integra for the period prior to the amendments made in April 2011 to the Cenvat Credit Rules. Admittedly in this case the entire period of dispute is prior to April 2011. The Commissioner (Appeals) should not have denied Cenvat Credit in respect of group mediclaim policy and personal accident policy to the extent it pertains to the employee only. However, the case law cited above although say that the benefit should not be admissible to that part of the service which is in respect of the family members of the employees, as the breakup of the part which is in respect of the employees and that in respect of family members of the employee is not there, the matter needs to be remanded back to the original authority for determination of the credit amount which is in respect of the family members of employee. Time Limitation - HELD THAT:- The facts in respect of availment of Cenvat Credit in respect of these services was in the knowledge of the Revenue, neither the show cause notices nor the order-in-original have given any reason for invoking extended period of limitation - In absence of any finding of existence of the ingredients required for invocation of extended period of limitation, there are no merits in invoking the same for making the demand of inadmissible cenvat credit. The order to this extent is set aside and also the order to the extent it pertains to imposition of penalty under Rule 15(1) of Cenvat Credit Rules. The appeal is partly allowed to the extent as indicated above and the matter remanded back to the original authority for redetermination of the inadmissible cenvat credit i.e. in respect of the insurance services pertaining to the family members of the employee of the appellant.
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