TMI Blog2015 (7) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... AT MUMBAI] relied upon where it was held that the appellant is rightly entitled to take credit of Service Tax paid on insurance premium on group insurance policy as the said service is an eligible input service. Distribution of input service paid by the ISD - Held that: - the Chartered Accountant upon verification of the books of accounts of the appellant has certified the actual amount of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ORDER These appeals are directed against the impugned order dated 03.08.2013 passed by the Commissioner (Appeals), Central Excise, Jaipur, upholding the cenvat demand confirmed in the adjudication order. The cenvat credit has been denied to the appellant on the ground that Group Insurance Policy taken for the family members of the employee will not be considered as input service and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services to the different manufacturing units. That in the case in hand, out of the total amount of ₹ 1,13,055/-, the ISD has distributed ₹ 79,390/- to the appellants unit and the balance of ₹ 33,916/- to the other units. On the basis of the ISD invoice, the appellant took cenvat credit of the service tax indicated therein. Upon verification of the books of accounts maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that credit is not available on the disputed services. 4. Heard the Ld. Counsel for both the sides and perused the records. 5. With regard to denial of service tax credit in the impugned order on the ground that Insurance Policy taken for the family members will not be considered as input service, I find that said issue has been decided by this Bench of the Tribunal in the case of PTC (Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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