2015 (7) TMI 139

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..... roup mediclaim policies for employees and the service tax paid thereon are admissible as input service and input service tax credit. - Issue of admissibility of credit is covered by the decision of the Hon'ble High Court relied upon by the learned counsel, the appellant is eligible for the benefit of credit of service tax paid on insurance premium for group mediclaim and accident. - Decision in th .....

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..... ervices have nothing to do and have no nexus with the manufacture. The learned Commissioner (Appeals) has relied upon the decision in the case of CCE Nagpur Vs Manikgarh Cement Works - E/516 of 2008 to take a view that the input service should also satisfy the quintessential requirement of the main part of the definition which requires the service to be used in or in relation to and to the activit .....

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