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TMI Blog2018 (5) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... fter 1.4.2011. The same would be eligible, in case the appellant is able to establish that these services availed for the employees of the factory - Further, if the appellants have availed credit on service tax paid in respect of employees of other units, they are not eligible for credit - These aspects have to be examined - matter remanded to the adjudicating authority for verification and recons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that appellants are engaged in manufacture of fuel injection pumps and are registered with the Central Excise Department. They are availing the facility of cenvat credit on inputs, capital goods and input services. Show cause notice was issued alleging wrongful availment of credit on various input services which after due process of law culminated in disallowance of credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has to provide first aid treatment by providing persons certified to give such treatment as recognized by the State Government; that denial of credit on these services is unjustified and he pleaded that the same may be allowed. 3.1 Ld. A.R Shri R.Subramanian reiterated the findings in the impugned order. 3.2 In particular, Ld. AR submitted that insurance services have been availed not on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is able to establish that these services availed for the employees of the factory. On perusal of records, I find that, as rightly argued by the Ld. A.R, appellant has availed the credit on the service tax paid on insurance premium which includes the family members of the employees also. In case, the said premium is constant when there has been no variation with regard to dependents / fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturing activity of the appellant and qualifies as input service . I hold that the said service is eligible for credit. 7. From the above discussions, the impugned order is partly set aside to the extent of allowing credit on nursing assistance services and partly remanded for reconsideration of the issue of eligibility of insurance services to the adjudicating authority. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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