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TMI Blog2019 (3) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... There are different views on the issue - the respondent has failed to produce mandate of the Employees State Insurance Act, 1948, in that circumstance, we are not in agreement of the decision of this Tribunal in the case of KPMG [2013 (4) TMI 493 - CESTAT NEW DELHI] - The Registry is directed to place the matter before the Hon ble President to constitute lager bench of this Tribunal to resolve the issue. - Appeal No.ST/56714/2013-CU (DB) - IO/ST/4/2019-CU[DB] - Dated:- 6-2-2019 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri Pawan Kumar Singh, AR Present for the Respondent: Shri B.L. Narasimhan Utkarsh Malviya, Advocates ORDER PER: ASHOK JINDA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtain medical insurance for their employees, in that circumstance, the credit is not allowable to the respondent. Moreover, the Commissioner (Appeals) has relied upon the case law wherein the assessees were the manufacturer of excisable goods and in the case in hand, the respondent is service provider only, therefore, the medical insurance for employee is only for welfare of employees. 4. On the other hand, Ld. Counsel appeared on behalf of the respondent submits that on medical insurance, in the case of KPMG vs. CCE, New Delhi-2014 (33)STSR 96 (Tri-Del.), this Tribunal has allowed the credit. Therefore, in this case also, the respondent is entitled for the cenvat credit. He also relied upon the decision of this Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 9/2009, dated 3-3-2009, the appellants were certainly eligible for refund under Section 11B of the Act. I do not find any infirmity in the order-in-appeal and accordingly I uphold the order-in-appeal and reject the Revenue s appeal. Therefore, we hold that the respondent is entitled to avail credit in respect of SEZ unit. (b) Whether the respondent is entitled to avail Cenvat credit on medical insurance services or not? 8. With regard to the credit taken in respect of medical insurance service, we find that the Commissioner (Appeals) has relied upon the decision of the Hon ble Karnataka High Court in the case of Stanzen Toyotetsu India (P) Ltd.-2011 (23) STR 444 (Kar.) wherein it was held that Section 38 of the Em ..... X X X X Extracts X X X X X X X X Extracts X X X X
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