2019 (6) TMI 959

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..... ds purchase of Accident Group Insurance policy is admissible to the Appellant and it had rightly availed so - appeal allowed - decided in favor of appellant.
DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) APPERANCE: Shri Ramnath Prabhu, Advocate for the Appellant Shri S.K. Hattangadi, Addl. Commissioner, Authorised Representatives for the Respondent PER: DR. SUVENDU KUMAR PATI Denial of CENVAT .....

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..... the level of Commissioner (Appeals) who held that CENVAT credit is admissible in respect of insurance services but in respect of Group Health Insurance policy, since upto 5 members of a family of an employee are covered in that policy, admissibility of cenvat credit for the employee was restricted to 1/5th of the total Service Tax paid on the said premium. Appellant disputed the finding and filed .....

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..... justifying the admissibility of cenvat credit on the entire amount of Service Tax paid towards premium paid in respect of Group Insurance policy. On the contrary Learned AR Shri S.K. Hattangadi, Addl. Commissioner, in submitting case law reported in 2012 (280) E.L.T. 516 (Tri-Bng.) in the case of Commissioner, Central Excise of Tirupati v. Nutrine Confectionery Co. Ltd. submitted then when policy .....

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..... ational Operations (I) Pvt. Ltd., as submitted by the Appellant and Nutrine Confectionery Co. Ltd. as submitted by the respondent Department, if differential premiums are required to be paid for inclusion and exclusion of family members of the employees, credit is supposed to be restricted to the premium paid for the employee alone. In the Nutrine Confectionery Co. judgement, while confirming ac .....

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..... at the entire credit availed towards purchase of Accident Group Insurance policy is admissible to the Appellant and it had rightly availed so. Hence the order. ORDER 4. The appeal is allowed and the Order-in-Appeal No.MKK/666/RGDAPP/2017 dated 29-32018 passed by the Commissioner, Central Tax, Central Excise & Service Tax (Appeals), Raigad is here by set aside. (Order pronounced in the Court on .....

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