TMI Blog2023 (5) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... ONER OF CENTRAL EXCISE, BANGALORE-III, COMMISSIONERATE VERSUS STANZEN TOYOTETSU INDIA (P.) LTD. [ 2011 (4) TMI 201 - KARNATAKA HIGH COURT] has held that cenvat credit cannot be rejected on the group insurance health policy taken by the employer. Not only the employees only but there are decisions of the Tribunal, for the period prior to amendment, in which it has been held that even the cenvat credit of service tax paid on insurance premium in respect of dependent / family members of the employee is available to the employer. Therefore it can be said that for the period prior to amendment, service tax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product eligible as cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. According to department the availment of cenvat credit was in contravention of the provisions of Rule 2(l) of Cenvat Credit Rules, 2004 and accordingly a show cause notice dated 20/04/2012 was issued to the appellant for recovery of the aforesaid amount alongwith interest and penalty. The Adjudicating Authority vide Order-in- Original dated 05/08/2016 confirmed the disallowance of cenvat credit amounting to Rs.17,23,290/- wrongly availed during the period 2006-2007(from October, 2006) to 2011-2012(upto September,2011) alongwith interest and penalty under the provisions of Cenvat Credit Rules, 2004 and Finance Act, 1994. On appeal filed by the appellant the same was rejected by the 1st Appellate Authority vide impugned order dated 16/08/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the issue involved herein is not more res integra in view of various decisions of this Tribunal in which it has been specifically held that credit of service tax paid on group insurance premium / group mediclaim of the employee is available to the assesee / employer. The Hon ble High Court of Karnataka in the matter of Stanzen Toyotetsu India Pvt. Ltd. vs Commissioner of Central Excise; 2011 (23) STR 444 (CAR) and also in the matter of CCE vs Micro Labs Ltd, 2011 (270) ELT 156 (CAR) has held that cenvat credit cannot be rejected on the group insurance health policy taken by the employer. Not only the employees only but there are decisions of the Tribunal, for the period prior to amendment, in which it has been held that even the cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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