2016 (3) TMI 1165

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..... ourney availing leave travel concession. But that had not taken away welfare of workers under the Factories Act, from its fold if insurance service is availed to overcome difficulties under Workmen Compensation Act, in case of hazard - credit allowed - appeal allowed - decided in favor of appellant. - E/40018/2015 - 40554/2016 - Dated:- 29-3-2016 - D. N. Panda (Judicial Member) For the App .....

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..... erefore, no CENVAT credit of service tax paid thereon can be claimed. 3. Heard both sides and perused the records. 4. Exclusion of insurance service in certain events has been incorporated into the law with effect from 01.04.2011. That is only in respect of the insurance coverage given to employees during journey availing leave travel concession. But that had not taken away welfare of worker .....

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