2017 (5) TMI 1557

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is mandatory - credit allowed - appeal allowed - decided in favor of appellant. - E/1872/2012 - A/87624/2017-SMB - Dated:- 30-5-2017 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) Ms. Anjali Hirawat, Advocate, for Appellant Shri Sanjay Hasija, Supdt. (AR), for Respondent Per: Ramesh Nair The issue involved in the present case is that whether CENVAT Credit of Service Tax paid on Grou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, I find that the issue to be decided is that whether CENVAT Credit of Service Tax paid on Group Insurance for family member of the employees is admissible or otherwise. This group insurance is mandatory under the statute for the employees and their family. The assessee has no any option but to give this facility to employees, which is mandatory. The expenses incurred on account of group health i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X