TMI Blog2014 (1) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... cy for the workers and paid the premium for the same and this is required to be done in terms of the provisions of the Workmen’s Compensation Act, 1923. Since getting the workers, even if the contract workers, insured is the requirement of the law, insurance service has to be treated as an activity service in or in relation to the manufacture of the finished products and would be covered by defini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for Cenvat credit of the service tax paid on the premium of the above insurance policy. The department being of the view that the appellant are not eligible for this Cenvat credit as the workers are contract workers and not the regular employees of the appellant and on this basis, the jurisdictional Asstt. Commissioner confirmed the Cevnat credit demand of Rs. 22,619/- and imposed penalty of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had allowed Cenvat credit in respect of this service and Revenue s appeal against that order of the Commissioner (Appeals) had been dismissed by Final Order No. 1418/2012-SM (BR) dated 13-9-2012 and that in view of this, the impugned order is not sustainable. 3. Shri Rakesh K. Mathur, ld. Departmental Representative defended the impugned order reiterating the findings of the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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