TMI Blog2015 (11) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ary retirement is now eligible to avail CENVAT credit as this Bench in the appellant's own case in Appeal No. E/1283/2012-Mum as reported at [2015 (7) TMI 231 - CESTAT MUMBAI] has held that such credit is available relying on the judgement of the Hon'ble High Court of Karnataka in the case of Millipore India Ltd. - [2011 (4) TMI 1122 - KARNATAKA HIGH COURT ]. On an identical issue for the earlier period, this Bench having taken a view that the appellant is eligible to avail CENVAT credit, following the same, we hold that the appellant is eligible to avail CENVAT credit of the service tax paid on the premium of the insurance cover extended to their employees who are retired. - CENVAT credit sought to be denied by both the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of Rule 2(l) of the Cenvat Credit Rules, 2004 and in respect of the service tax paid on insurance premium for insurance cover for the stock lying in foreign warehouses, it was the findings of both the lower authorities that the same is ineligible as the expenses incurred are beyond the place of removal of final products i.e. port of export and does not get covered under the definition of 'input services' under Rule 2(l) of the Cenvat Credit Rules, 2004. 5. We find that in respect of the service tax paid on the premium of the life insurance/medi-claim taken for the existing employees as well as the retired employees or the employees who had taken voluntary retirement is now eligible to avail CENVAT credit as this Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this rule, be such services as are received by a recipient located in India for use in relation to business or commerce. It is to be noted that insurance services are one of the services that are covered under Taxation of Services Rules, but got excluded as clause (c) as reproduced herein above. 5.2 We find strong force in the contentions raised by the appellants that it is not in dispute that the services were used in relation to business or commerce. We also find that the Hon'ble High Court in the case of Glyph International Ltd. V. Union of India - 2012 (25) STR 209 (All.) has specifically recorded as under:- 34. It was clarified in the letter dated July 16, 2009 issued by the Joint Secretary (TRU-II), Tax Research Unit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her services what is to be examined is whether they can be held to be rendered in or in relation to manufacture directly or indirectly. Once the whole transaction of manufacture of the machine, erection and commissioning and supply is treated as one transaction and excise duty is charged on the whole transaction value, services rendered for the purpose of completion of this whole transaction has to be treated to have been rendered in or in relation to the manufacture. 6. In view of the foregoing and in the facts and circumstances of this case, we find that the CENVAT credit sought to be denied by both the lower authorities is not in consonance with the law. Accordingly, we set aside the impugned order and allow the appeal with conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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