2021 (10) TMI 296

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..... esentative for the Respondent ORDER PER: S.K. MOHANTY Denial of Cenvat benefit in respect of service tax paid on employee compensation insurance service is the subject matter of present dispute. The period of dispute involved in this case is from May 2015 to April 2016. The learned Commissioner (Appeals) vide the impugned order dated 07.03.2018 has upheld the adjudication order and rejected the .....

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..... oup insurance policy, covering all the employees working in the factory. Learned Advocate further submitted that the issue involved in this case has been squarely covered by the judgment of Hon'ble Madras High Court in the case of Ganeshan Builders Limited Vs. CST, Chennai-II, 2017- TIOL-3152-CESTAT-MAD-ST and the decision of the Larger Bench of this Tribunal in the case of Dharti Dredging and Inf .....

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..... vat credit in respect of employee compensation insurance service is no more res integra in view of the judicial pronouncements cited by the learned Advocate for the appellant. I find that the Larger Bench of this Tribunal in the case of Dharti Dredging and Infrastructure Limited (supra), by relying upon the judgment of Hon'ble Madras High Court in the case of Ganeshan Builders Limited (supra) has .....

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