2016 (8) TMI 723

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..... the exclusion of such service in certain events has been incorporated into the law with effect from 1-4-2011. That is only in respect of the insurance coverage given to employees during journey availing leave travel concession. But that had not taken away welfare of workers under the Factories Act, from its fold if insurance service is availed to overcome difficulties under Workmen's Compensation .....

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..... Pest Control Service availed was to protect the property of the company, for which, the service tax paid to avail such service also makes the appellant eligible to Cenvat credit thereof. Learned counsel also fairly states that the recent amendment to law with effect from 1-4-2011 has prescribed disallowance of Cenvat credit availed on insurance service in certain circumstances. 2. Revenue on t .....

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..... welfare of workers under the Factories Act, from its fold if insurance service is availed to overcome difficulties under Workmen's Compensation Act, in case of hazard. Accordingly, appellant's claim of Cenvat credit on the service tax paid to avail insurance service for employees employed in factory is permissible. 5. Pest Control to maintain property of the assessee being integral to .....

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