2018 (2) TMI 2051 - AT - Service Tax

CENVAT Credit - input services - Insurance Premium relating to employees/workers - period May 2012 to Jan. 2013 - HELD THAT - The issue is covered by decision of this Tribunal in M/S CHECKMATE INDUSTRIAL GUARDS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL GOODS SERVICE TAX NOIDA 2020 (2) TMI 607 - CESTAT ALLAHABAD in as much as the Insurance Premium paid in relation to employees/workers in the factory in compliance with Sec. 38 of the Employees State Insurance Act 1948. Appeal allowed - decided in favor of appellant.

Summary

The appeal was filed against the order passed by the Commissioner of Central Excise, Customs, and Service Tax-VADODARA-I regarding the eligibility of cenvat credit of service tax paid on 'Insurance Premium' for employees/workers. The Tribunal found the issue covered by previous judgments and allowed the appeal, setting aside the impugned order.