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of <h1>Appeal granted for service tax credit on Group Mediclaim & Personal Accident Policies</h1> <h3>Micro Labs Limited Versus The Commissioner of Central Excise</h3> The appeal was filed regarding the eligibility for credit on the service tax amount paid for Group Mediclaim Policy and Group Personal Accident Policy. ... - Appeal concerns eligibility to claim Cenvat credit of service tax paid on Group Mediclaim Policy and Group Personal Accident Policy procured for employees including their permitted family members. Tribunal followed the prior Division Bench decision in Stanzen Toyotetsu India Pvt. Ltd. (2009 (14) STR 316 (Tri.-Bang.)) and subsequent treatment in CCE&C, Guntur v. M/s. Hindustan Coca-Cola Beverages Pvt. Ltd., concluding the impugned order 'is liable to be set aside.' Reliance on that precedent led to allowance of the appeal with consequential relief. The Tribunal cautioned that where portions of service tax are attributable to permitted family members, those amounts must be clearly quantified before further adjudication: 'unless there is a clear quantification of the amount of the service tax paid towards the Group Insurance Policy of the permitted family members, the issue could not be taken up for any further discussion.' Absent such quantification, the tribunal declined to entertain further dispute on those attributable amounts.
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