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TMI Blog2010 (10) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... business of the appellants - Telephone services, medical insurance services and group maintenance service - All these services has already been allowed by the Tribunal, which order has not been challenged by the Department - Allow the inputs services credit on these services. Group accident insurance - The same has been taken for the safety of the employees who are engaged in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, for the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order]. - This appeal is directed against the impugned order by which the lower appellate authority has allowed the inputs credit service to the appellants on the following services : (a) Group accident insurance (b) Group medical insurance (c) Group maintenance service (d) Plant and machinery serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsurance has been taken either for the employees who are involved in manufacturing activity and to avoid any liability of accidents occurred during the course of manufacturing, they have employees group accident policy. He also submitted that in case of CCE, Mumbai-V v. GTC Industries Ltd. reported in 2008 (12) S.T.R. 468 (Tri.-LB.) Larger Bench of this Tribunal has held that inputs service credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hone services, medical insurance services and group maintenance service has already been allowed by the Tribunal, which order has not been challenged by the Department. Hence, following the same, I allow the inputs services credit on these services. With regard to group accident insurance as the same has been taken for the safety of the employees who are engaged in the manufacturing activity, henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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