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TMI Blog2011 (8) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the law and this is obligatory. To fulfill this legal obligation, the assessee has taken insurance - therefore it can be said that in this case the insurance premium is definitely relatable to business activity and is to fulfill one of the legal obligations of providing compensation to worker in case of injury in the factory - Decided in favor of the assessee - E/811/10 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE Bangalore reported in 2009 (236) ELT 145 (Tri. Bang.) which is directly on the same service and in favour of the party. He also relied upon the decision of the Larger Bench in the case of GTC Industries Ltd. reported in 2008 (12) STR 468 (Tri. LB). 2. Nobody is present on behalf of the respondent. The learned DR on behalf of Revenue submits that the decision of the Larger Bench in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that such security services cannot be stated to be the service used by the manufacturer in relation to the manufacture of final product. Hon ble High Court also took note of the decision of the Hon ble Bombay High Court in the case of CCE Nagpur Vs. Manikgarh Cement reported in 2010 (20) STR 456 (Bom.). Further the Hon ble High Court also referred to the decision of Hon ble Bombay High Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. In fact the decision of the Hon ble Supreme Court in the case of Maruti Suzuki Ltd. reported in 2010 (256) E.L.T. A58 (S.C.)] wherein a view was taken that for eligibility of inputs in cenvat credit, nexus with the manufacture is a must was differentiated. It was held that the nexus with manufacture is required only in the case of inputs and in the case of input service, it should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay High Court. Further, I also find that the decision of the Tribunal-Bangalore in the case of Millipore India Ltd. is also directly on the same service. No stay has been granted and only an appeal has been filed. Therefore I have to follow the decision of Co-ordinate Bench. Under these circumstances, I hold that cenvat credit of service tax paid on insurance taken to pay workmen s compensatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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