2013 (11) TMI 716

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..... ated as a package to the employee and in the salary slip, there is no deduction indicated as amount towards insurance premium - merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessees are not entitled to the benefit of CENVAT credit - the appellant has made out a prima facie case for .....

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..... ployees. 4. Ld. Chartered Accountant would submit that the issue is no more res-integra as decided by Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Millipore India Pvt. Ltd. 2012 (26) STR 514 (Kar.), CCE, LTU, Bangalore Vs Micro Labs Ltd. 2011 (270) ELT 156 (Kar.). 5. Ld. Departmental Representative, would defend the order by stating that the first appellate authority has rec .....

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..... ataka in the case of Millipore India Pvt. Ltd. (supra) and in the case of Micro Labs Ltd. (supra) would cover the issue in favour of the assessee. At this juncture, it has to be noted that the appellant has made out a prima facie case for waiver of pre-deposit of amounts involved. 8. The application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the dis .....

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