2013 (1) TMI 117

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..... acko] This application seeks waiver and stay in respect of the adjudged dues. After hearing both sides, we are of the view that the appeal itself can be finally disposed of at this stage inasmuch as the substantive issue involved in this case is already covered by a judgment of the jurisdictional High Court which was accepted by the Department. Accordingly, after dispensing with predeposit, we t .....

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..... en Toyotetsu India (P) Ltd. [2011(23) STR 444 (Kar.)], the Hon ble High Court of Karnataka considered a similar issue and, having regard to the provisions of the Employees State Insurance Act, 1948 and the Workmen s Compensation Act, held that the insurance policy taken by the assessee was a service constituting activity relating to business and hence an input service under Rule 2(l) of the CENVAT .....

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