2019 (6) TMI 959

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..... f appellant. - Service Tax Appeal No. 87777 of 2018 - FINAL ORDER NO. A/86132/2019 - Dated:- 19-6-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) APPERANCE: Shri Ramnath Prabhu, Advocate for the Appellant Shri S.K. Hattangadi, Addl. Commissioner, Authorised Representatives for the Respondent PER: DR. SUVENDU KUMAR PATI Denial of CENVAT .....

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..... nt upto the level of Commissioner (Appeals) who held that CENVAT credit is admissible in respect of insurance services but in respect of Group Health Insurance policy, since upto 5 members of a family of an employee are covered in that policy, admissibility of cenvat credit for the employee was restricted to 1/5th of the total Service Tax paid on the said premium. Appellant disputed the finding an .....

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..... bh argued justifying the admissibility of cenvat credit on the entire amount of Service Tax paid towards premium paid in respect of Group Insurance policy. On the contrary Learned AR Shri S.K. Hattangadi, Addl. Commissioner, in submitting case law reported in 2012 (280) E.L.T. 516 (Tri-Bng.) in the case of Commissioner, Central Excise of Tirupati v. Nutrine Confectionery Co. Ltd. submitted then .....

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..... of BNY Mellon International Operations (I) Pvt. Ltd., as submitted by the Appellant and Nutrine Confectionery Co. Ltd. as submitted by the respondent Department, if differential premiums are required to be paid for inclusion and exclusion of family members of the employees, credit is supposed to be restricted to the premium paid for the employee alone. In the Nutrine Confectionery Co. ju .....

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..... itation to hold a finding that the entire credit availed towards purchase of Accident Group Insurance policy is admissible to the Appellant and it had rightly availed so. Hence the order. ORDER 4. The appeal is allowed and the Order-in-Appeal No.MKK/666/RGDAPP/2017 dated 29-32018 passed by the Commissioner, Central Tax, Central Excise Service Tax (Appeals), Raigad is here by .....

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