2009 (10) TMI 893 - AT - Central Excise

CENVAT credit - employees medical insurance - employees personal accident insurance - Held that - the issue stands settled in favor of the assessees by the decision in the case of CCE. & C. AURANGABAD Versus ENDURANCE SYSTEMS INDIA PVT. LTD. 2008 (12) TMI 126 - CESTAT MUMBAI where it was held that any expenses which form part of the manufacturing cost as per format prescribed in CAS-4 statement shall be allowable as credit. Since in para 5.2 of CAS-4 medical benefits are included the credit is allowed - credit allowed - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the assessee, allowing them to avail CENVAT credit for service tax paid on employees' medical insurance and personal accident insurance. The decision was based on earlier rulings by the Tribunal and upheld the impugned order.