2013 (12) TMI 147

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..... ellants are manufacturers of excisable goods. They took Cenvat credit on input services during the manufacture of excisable goods. They took credit against service tax paid on the insurance premium for covering the risk of the employees employed in the factory on contract basis. The Revenue was of the view that Cenvat credit cannot be taken for the reason that the employees were not working on the .....

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..... rned Counsel that they have statutory obligation to take insurance to care for persons 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. Therefore, I grant waiver of dues for admission of appeal and its collecti .....

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