2012 (5) TMI 371

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..... There are two appeals, one by the assessee and another by the Revenue, both directed against the appellate Commissioner's order wherein CENVAT Credit was denied to the assessee in respect of group insurance service and the benefit was allowed to them in respect of GTA service. 2. Learned counsel for the assessee submits that group insurance service availed by them for the welfare of their empl .....

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..... , in favour of the assessee, was not appealed against. One of the issues considered by the Division Bench in the said case of the same assessee was whether the group insurance service provided to them under 'medi-claim policy' for the welfare of assessee's employees by the insurer was an input service under Rule 2 (l) of the CENVAT Credit Rules, 2004 for the assessee. After considering the nexus o .....

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..... les, 1944. CENVAT Credit of such tax was availed for payment of duty on their final products. The question whether GTA Service could be considered as an 'input service' as defined under Rule 2 (l) of the CENVAT Credit Rules, 2004 was settled in favour of the same assessee and against the Revenue by the Hon'ble High Court of Karnataka in the case of M/s. ABB Ltd. and others Vs. Commissioner. as per .....

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