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TMI Blog2012 (11) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... es provided by insurance companies to manufacturers of excisable goods so as to cover various risks to the latter’s employees, CENVAT credit could be claimed by the manufacturer is against the appellant and in favour of the respondent vide Stanzen Toyotetsu (2011 (4) TMI 201 - KARNATAKA HIGH COURT) and Millipore India (2011 (4) TMI 1122 - KARNATAKA HIGH COURT). In both the cases, the Hon’ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiting their employees and also paid premiums towards risk coverage of directors/employees on foreign tour. The respondent took CENVAT credit of the service tax paid by the insurance companies. The department denied to the respondent CENVAT credit of the service tax so paid by the service provider, on the ground that the service did not qualify to be input service defined under Rule 2(l) of the CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2009 (14) S.T.R 316 (Tri.-Bang.) 6) CCE&C, Aurangabad Vs. M/s. Endurance Systems India Pvt. Ltd. - 2009 (237) E.L.T. 204 (Tri.-Mum.) 3. In the written submissions filed by the respondent, they have also claimed support from the above decisions. 4. In the present appeal of the department, it is submitted that they have gone in appeal against the Tribunal's orders cited at Sl. Nos. 4, 5 and 6 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal's earlier decision rendered in the case of Stanzen Toyotetsu India Pvt. Ltd., which has since been affirmed by the Hon'ble High Court. In this connection, a copy of Commissioner Vs. Dr. Reddy's Laboratories Ltd. 2011 (21) S.T.R. 283 (Tri.-Bang.) is produced. This order has been relied on by the respondent also vide written submissions. 5. From the above discussion, a good case emerge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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