TMI Blog2018 (5) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ether separate premium is required to be paid for including the insurance coverage family members. To ascertain the said fact, the matter needs to be remanded to the adjudicating authority. Premium paid towards the employees located at Chennai - Held that: - appellant submits that the employees are stationed their factory at Vadodara but have been sent to Chennai for discharging certain functio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in compliance with the Provisions of Labour Laws, the appellant company is required to ensure that the employees / workman are insured against loss of life and damages in the work place, therefore, it is an input service, hence eligible to credit. In support he has referred to the judgment of the Hon ble Karnataka high Court in the case of CCE, Bangalore-III vs Stanzen Toyotetsu India (P) Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in fact these employees are working at their vodadara Unit. 4. Ld. AR on the other hand, submits that the Ld. Commissioner (Appeals) has denied credit on the service tax paid on the premium relating to insurance policy of employees and their family members; also the premium paid relating to the employees working in their Chennai unit. He submits that no evidence was placed before the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. Advocate submits that the employees are stationed their factory at Vadodara but have been sent to Chennai for discharging certain functions, therefore, service tax paid on insurance policy of said employees are eligible to credit. This fact has also not been verified. In the result, to ascertain the fact whether separate premium are paid for family members of the employees/workmen and whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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