TMI Blog2021 (4) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... SSIONER OF SERVICE TAX [ 2018 (10) TMI 269 - MADRAS HIGH COURT] wherein after interpreting the term Group Insurance with the exclusion clause held that the group insurance service is admissible input service and credit was allowed. From the judgment it can be seen that identical issue has been considered by the Hon ble Madras High Court in detail after interpreting the definition of input services and also the inclusion clause. Therefore, there is nothing more to add after the aforesaid judgment was passed. Group Insurance Service is admissible for Cenvat Credit - appeal allowed - decided in favor of appellant. - EXCISE Appeal No. 12702 of 2018-SM - A/11654/2021 - Dated:- 16-4-2021 - RAMESH NAIR, MEMBER (JUDICIAL) Present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit in respect of Group Insurance Services. He placed reliance on the following judgments: (1) M/s Ganeshan Builders Ltd. vs. The Commissioner of ST 2018 (10) TMI 269-Madras High Court (2) M/s Reliance Industries Ltd. vs. CCE S.T. Vadodara 2019 (6) TMI 194-CESTAT Ahmedabad (3) M/s Tranformers Electricals Kerala Ltd. vs The CCE, Customs S.T., Cochin (4) M/s Panchmahal Steel Ltd. vs CCE S.T., Vadodara 2019 (4) TMI 120-CESTAT Ahmedabad (5) C.C.E., Vadodara vs. Parry Enterprise India Ltd.2014 (4) TMI 263-CESTAT Ahmedabad (6) KMPG India Ltd. vs CCE, Delhi-IV 2017 (9) TMI 1261-CESTAT Chandigarh (7) CCE, Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (Kar) 3. Shri V. Lukose, learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial or industrial construction services, construction of residential complex, works contract service and GTA Service (as a recipient) and the assessee is registered with the Service Tax Commissionerate. The copies of a few policies, which have been availed by the assessee, have been produced before us, which show that they are Workmen Compensation Policies. The name of the insured is the assessee, namely, M/s. Ganesan Builders Limited. The policies specify the area, where the construction works are being carried on and in the copies given to us the addresses are : No.144, Rajiv Gandhi Salai, Chennai- 41 and (ii) SIPCOT Industrial Park, Irungulam, Podur Village, Siriperumbudur. The description of the employees for whom premium has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this, being the statutory requirement, it is insured (assessee) specific and not employees specific. 12. Before us, learned counsel for the assessee had referred to the decision of the Tribunal in the case of Sundaram Fasteners Limited V. CCE, Chennai-II, 2016 (43) S.T.R. 454 (Tri- Chennai), wherein, Pest Control Service, which was availed and service tax paid to avail such services was held to be eligible to CENVAT Credit. 12.1. In Hindustan Coca Cola Beverages Pvt. Ltd V CCE, Hyderabad, 2017 (49) S.T.R. 88 (Tri-Hyd.), Outdoor Catering Services provided to employees/labourers within the factory premises, in compliance of statutory requirement under the Factories Act, 1948, was held to be eligible to input service credit even aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement with the laudable object to protect the employees/workmen in the unorganized sector, in the instant case the construction sites of the assessee. The assessee is shown as insured and the beneficiaries are not individual employees, but they are covered by their vocation/skill. 14. Thus, in our considered view,, the Tribunal fell in error in dismissing the appeal filed by the assessee and equally the First Appellate Authority as well as the Original Authority failed to interpret the statutory provisions, in the matter it is required to be done. 15. For the above reasons, the appeal filed by the assessee is allowed and the substantial questions of law are answered in favour of the assessee and against the Revenue. There will, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
