2013 (6) TMI 324

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..... KARNATAKA HIGH COURT) wherein held that as the assessee was statutorily required to obtain insurance police covering risk of their employees under the Workmen’s Compensation Act and the Employees State Insurance Act, the insurance service received by them from the insurers constituted an input service defined under Rule 2(l) of the CENVAT Credit Rules, 2004. Against revenue. - E/1431/2011 - - .....

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..... es under the Workmen s Compensation Act and the Employees State Insurance Act, the insurance service received by them from the insurers constituted an input service defined under Rule 2(l) of the CENVAT Credit Rules, 2004. This ruling covers the aforesaid issue in favour of the respondent. Hence the department s appeal gets dismissed. (Pronounced and dictated in open Court) - - TaxTMI - TMITa .....

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