TMI Blog2018 (4) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s EXL Service [2017 (5) TMI 1461 - CESTAT NEW DELHI], where it was observed that the benefit can be extended to the employees and their family members - credit allowed - appeal allowed - decided in favor of appellant. - E/50140/2018-SM & E/50313/2018-SM - Final Order No. 51284-51285/2018 - Dated:- 4-4-2018 - Mr. Justice (Dr.) Satish Chandra, President Shri Hemant Bajaj, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The premium was paid by the appellant and the same was claimed as Cenvat credit. By the impugned order, the Commissioner (Appeals) has allowed the Cenvat credit on the premium paid for the employee but not on their family members. Being aggrieved, the appellant has filed the present appeal. 3. With this background, Shri Hemant Bajaj, ld. Counsel submits that the group insurance for entire fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was allowed to the Japan experts who came to India. The benefit was denied as per the contract. In the instant case, no expert has come from abroad and there is no contract to this effect. 6. The benefit of the insurance to the family members is allowable as per the ratio laid down in the case of M/s EXL Service (supra) , where it was observed that the benefit can be extended to the employee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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