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TMI Blog2021 (10) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... service defined under Rule 2 (l) ibid has specifically excludes the life/health insurance taken by the employer for the personal use or consumption of any employee. In this case, it is not the case of Revenue that the insurance service was meant primarily for personal use by the employees. Rather, the insurance policy in this case was taken by the appellant in respect of its employees as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Excise Appeal No. 89209 of 2018 - A/86862/2021 - Dated:- 22-9-2021 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) Ms. Nidhi Nawal, Advocate for the Appellant Shri N.N. Prabhudesai, Authorized Representative 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 matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial establishment was statutorily required to insure its employees to protect from various mis-happenings. She further submitted that the insurance policy taken by the appellant is not for any individual employee, but is a group 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case was taken by the appellant in respect of its employees as per the statutory mandates provided under the Employee s State Insurance Act, 1948 and the Workmen s Compensation Act, 1923. The issue regarding entitlement of Cenvat 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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