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TMI Blog2013 (10) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... l, there is no direct decisions covering the Insurance of the dependent of the employees - it is clear that there is no legal mandatory requirement of law to get the family of the employees in insured – the issue is an arguable and contentious issue. The entire credit was availed by the appellant by reflecting the same in their statutory record as also in the quarterly reports filed with their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titions are being disposed of by a common order as the issue is identical. After hearing both the sides I find that in appeal no 57813/ 2013 Cenvat credit of Rs. 8,85,719/- stands denied to the assessee, availed during the period April 2010 to March 2011 in respect of Service Tax paid on group medical insurance of the employees and their family dependents. In appeal no/58223/2013 the total denial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mployees is eligible cenvatable input Service. Similarly the Product Liability Insurance i.e Insurance against Liability arising out of employees death, injury or third party liability in respect of defect in the product has been held to be eligible cenvatable input service by various decisions. Some reference can be made to the Tribunal decisions in the case of Monnet Ispat Energy Ltd. v CCE, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire credit was availed by the appellant by reflecting the same in their statutory record as also in the quarterly reports filed with their jurisdictional central excise authorities. Though the demand in the case of appeal no. e/57813/2013 is within the limitation period but the same in the case of e/58223/2013 is barred by limitation leaving the balance of Rs. 4.5 lakhs approximately within th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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