2014 (7) TMI 110 - AT - Central Excise

CENVAT Credit - input services - definition of Rule 2(l) of CENVAT Credit Rules, 2004 - insurance cover on the employees - Held that - Any service availed by the manufacturer of excisable goods in the course of their manufacturing activity during the impugned period is entitled for input service credit therefore, the issue is no more res integra . In this case, the insurance cover taken by the appellant are for the welfare of their employees during their course of manufacturing activity - Decided in favour of assessee.

Summary

The appellate tribunal allowed the appeal and set aside the impugned order denying CENVAT credit on insurance cover for employees during manufacturing activity. The tribunal referred to a previous case to support the decision. The stay application was also disposed of accordingly.