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TMI Blog2018 (12) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... own case, for the period October 2007 to May 2011, the department has allowed credit. The Commissioner (Appeals) have totally disregarded this decision. Instead of analysing the reason for allowing credit on such services after 1/4/2011, the Commissioner (Appeals) has brushed aside this order stating that major part is prior to 1/4/2011. I do not think this is sufficient reason to deviate from ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, goods and input services. During the course of scrutiny of records, it was noticed that they availed Cenvat credit of service tax paid on Employees Group Insurance and Personal Accident Insurance Policies. The department was of the view that the credit is not eligible on these services. Show cause notice was issued proposing to recover the credit alongwith interest and to impose penalties. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty bound to have such policies as envisaged under Workmen Compensation Act. Even the policy is specifically taken as under the Workmen Compensation Insurance Scheme. Therefore the credit is eligible. He further submitted that in the appellant's own case for the period after 1/4/2011 also, vide OIA No.58/2013 (M-II) dated 21.10.2013 the said services were held to be eligible for credit. This was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority dropped the demand. In the appellant's own case for the period October 2007 to May 2011, the department has allowed credit as per OIA No.58/2013 (M-II) dt.21.2.2013. The Commissioner (Appeals) have totally disregarded this decision. Instead of analysing the reason for allowing credit on such services after 1/4/2011, the Commissioner (Appeals) has brushed aside this order stating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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