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2014 (1) TMI 506

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..... as essential for smooth functioning of the factory and therefore it constituted input service for the cement manufacturer. Insurance premium which was initially paid by the labour contractor and subsequently reimbursed to them by the cement manufacturer formed part of the cost of production of cement - Stay denied. - E/2388/2010 - Stay Order No. 944/2011 - Dated:- 30-9-2011 - Shri P.G. Chacko, .....

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..... hora of decisions, held that the insurance of labourers was essential for smooth functioning of the factory and therefore it constituted input service for the cement manufacturer. The appellate authority further found that the insurance premium which was initially paid by the labour contractor and subsequently reimbursed to them by the cement manufacturer formed part of the cost of production of c .....

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