2013 (12) TMI 147

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ons working in the factory. Even if there is no statutory obligation, they have considered it to be in their business interest to do so. Services availed for such insurance can be prima facie considered to be an input service for manufacture - Stay granted. - E/452/2011 - Stay Order No. 741/2011-SM(BR)/(PB) - Dated:- 19-10-2011 - Shri Mathew John, J. Shri R.S. Sharma, Advocate, for the Appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d there is a responsibility cast on factories to take insurance of such workers and they had taken such insurance and there is no reason to deny the impugned credit. 3. The learned DR is of the view that it is not the responsibility of the appellant to take insurance cover for contract labour. The Appellants had taken insurance only as a welfare measure. 4. Considered arguments of both sides. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X