2015 (1) TMI 268

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..... lated activities take place and therefore the entire credit cannot be denied. As regards insurance the issue is covered by the decision of the Hon’ble High Court of Karnataka in the case of Stanzen Toyotetsu India Pvt. Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. Even though the premium is paid in respect of retired employees, it is paid according to the agreement entered into with the employee .....

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..... pellant for CENVAT credit in respect of outdoor catering and medi-claim insurance services passed on by the headquarters of BEL and availed by them. CENVAT credit of more than 18 lakhs has been denied on the ground that the outdoor catering service was received in the head office and therefore it cannot be said to have been used in or in relation to the manufacture of the goods or for providing ou .....

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..... ployees rendering the service and contributing to the manufacturing unit of the appellant. 3. The issue is debatable and needs more detail consideration and prima facie the issue is covered in favour of the appellant by the decisions of the Tribunal or High Courts. Accordingly we consider that this is a fit case for waiver of pre-deposit and stay against recovery. Accordingly in respect of both .....

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