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TMI Blog2012 (8) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... Insurance coverage to the employees is concerned in the course of employment if the employees suffer injury or dies, there is a vicarious liability imposed on the employer to compensate the employee. If the employer employs its own transportation facility in order to cover the risk which also includes the risk of workers who are covered in that statutory establishment. He has to take the insurance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obligation to take an insurance policy and contribute his share. Therefore, the said Group Insurance Health Policy taken by the assessee is a service which would constitute an activity relating to business which is specifically included in the input service definition - Following decision of Commissioner of Central Excise Bangalore-111 vs. Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the question whether such Group Insurance would qualify to be an input service under rule 2(l) of the CENVAT Credit Rules 2004 is contained in para-14 of its judgment reproduced below: 14. In so far as Insurance coverage to the employees is concerned in the course of employment if the employees suffer injury or dies, there is a vicarious liability imposed on the employer to compensate the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act, all employees in factories or establishments to which this Act applies shall be insured in the manner provided by this Act. May be the employees also have to contribute but the employer is under an obligation to take an insurance policy and contribute his share. Therefore, the said Group Insurance Health Policy taken by the assessee is a service which would constitute an activity relati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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