2014 (7) TMI 110

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..... for input service credit therefore, the issue is no more res integra . In this case, the insurance cover taken by the appellant are for the welfare of their employees during their course of manufacturing activity - Decided in favour of assessee. - E/85174/14-Mum - - - Dated:- 29-4-2014 - Ashok Jindal, J. For the Appellant : Ms Niyati Haknavi, Adv. For the Respondent : Shri D D Joshi, .....

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..... manufacturing activity during the impugned period is entitled for input service credit therefore, the issue is no more res integra . In this case, the insurance cover taken by the appellant are for the welfare of their employees during their course of manufacturing activity. Therefore, I do not find any merit in the impugned order and the same is set aside and the appeal is allowed with consequen .....

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