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TMI Blog2019 (6) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax paid on insurance policy covering the health of its employees. The Revenue accepted this finding of fact. This is evident as it neither had filed any appeal nor did they filed any cross-objection to the appeal filed by the respondent. Whether under the facts and circumstances of the case, was it justified to hold that Cenvat Credit of service tax paid on insurance policy is admissible when the policy covers the employees? - HELD THAT:- The aforesaid question which arises from the order of the Tribunal does not give rise to any substantial question of law as the issue stands concluded in favour of the respondent assessee and against the Revenue by the decision of this Court in THE COMMISSIONER OF CENTRAL TAX CENTRAL EXCI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 (Cenvat Rules). 4. The respondent responded to the show-cause notice and pointed out that it has taken out a mediclaim policy for its employees. Thus, entitled to the benefits of input credit as it satisfied the test of inupts as defined in the Cenvat Rules. 5. The original adjudicating authority i.e. the Commissioner Service Tax on consideration of the show-cause notice and the reply filed by the respondent records in its order dated 17th September, 2014 that the short point involved in the show-cause notice is whether the noticee respondent is entitled to avail Cenvat credit of the service tax paid on the premium in respect of the mediclaim policy taken for its employees . On the above issue, the Commissioner Service Tax pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of fact that respondent is taking Cenvat credit of service tax paid on insurance policy covering the health of its employees. The Revenue accepted this finding of fact. This is evident as it neither had filed any appeal nor did they filed any cross-objection to the appeal filed by the respondent. 9. Thus, the only question which arises for our consideration from the impugned order of the Tribunal is as under : (a) Whether under the facts and circumstances of the case, was it justified to hold that Cenvat Credit of service tax paid on insurance policy is admissible when the policy covers the employees? 10. The aforesaid question which arises from the order of the Tribunal does not give rise to any substantial question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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