2011 (6) TMI 115

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..... nnot be said that they do not constitute input service and the assessees are not entitled to the benefit of CENVAT credit - Therefore under the scheme of the Cenvat Credit Rules, 2004, the service fax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product is entitled to claim the credit - Decided in favour of the assessee
V.G. SABHAHIT AND RAVI MALIMATH, JJ. N.R. Bhaskar for the Appellant. K.S. Ravishankar for the Respondent. JUDGMENT Ravi Malimath, J. - This appeal is by the revenue being aggrieved by the order of the Tribunal which held that the assessees are liable to avail Cenvat credit towards service tax paid on Group Medicieim Policy premium. 2. The assessee .....

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..... whether the assessees are entitled to claim Cenvat credit for the service tax paid on Insurance/Health Insurance policy. The Division Bench held that insofar as Insurance coverage to the employees is concerned in the course of employment if the employees suffer injury or dies, there is a vicarious liability imposed on the employer to compensate the employee. If the employer employs its own transportation facility in order to cover the risk which also includes the risk of workers who are covered in that statutory establishment, he has to take the insurance policy with which the vehicle cannot go on the road. Even for entering into the premises to meet the obligations under the Workmen's Compensation Act he has to obtain the Insurance Po .....

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..... Cenvat Credit Rules, 2004, the service fax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product is entitled to claim the credit. Therefore, the Judgment of the Tribunal is legal and valid and is in accordance with law and does not suffer from any legal infirmity which calls for any interference. 5. Therefore it is evident that the assessees are entitled to avail Cenvat credit of the service tax on Group Medical Policy and Group Insurance Health Policy. Under these circumstances, the question of law that arises for consideration in this appeal having since been answered by the Division Bench as mentioned herein above, this appeal is dismissed in view of the aforesaid reason .....

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