2023 (2) TMI 1317

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..... m of Group Mediclaim Insurance policy - HELD THAT:- The issue is no more re integra being decided by the Tribunal in ANDRITZ TECHNOLOGIES PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BANGALORE [ 2019 (12) TMI 122 - CESTAT BANGALORE] where it was held that 'cenvat credit is not permissible under the Group Medical Insurance Service.' There is no merit in the appeal - Appeal dismissed. - D .....

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..... ned Commissioner (Appeals), who in turn rejected their appeal. Hence, the present appeal. 3. Learned advocate for the appellant submitted that they have availed CENVAT credit on premium paid on Mediclaim Group Insurance policy paid by their main unit incurred on behalf of all of their sister concerns. He submits that later proportionate CENVAT credit was distributed among the sister concern. He su .....

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..... contained in Rule 2(l) of the definition of Input Service . In support, the learned AR referred to the judgment of this Tribunal in the case of Andritz Technologies Pvt. Ltd. vs. Commissioner of Central Tax, Bangalore : 2019 (12) TMI 122 CESTAT Bangalore . He submits that the said view was also expressed by the Tribunal subsequently in the case of M/s. KSBL Ltd. vs. Commissioner of Central Excise .....

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