TMI Blog2012 (10) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... o paid the insurance premium - during the material period, it was a statutory requirement that all workers be appropriately insured – Held that:- Insurance service was indirectly related to the manufacturing activity and hence would get covered under Rule 2(l) of the Cenvat Credit Rules, 2004 as an ‘input service - burden is on the respondent to show that the insurance premium paid by the contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment is that the respondent, during the period of dispute, employed labourers supplied by labour contractor. The labour contractor provided insurance coverage to the labourers by paying premium. According to the department, insurance service was received by the contractor and not by the respondent and, therefore, the service cannot be held to be input service for the respondent. This is the vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll workers be appropriately insured. Further it cannot be gainsaid that the expenses incurred by the contractor towards insurance premium must have been passed on to the respondent (manufacturer), in which event such expenses must have entered into the cost of production of the final product. In this view of the matter, I am unable to sustain the view taken by the appellant with regard to connecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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