Cenvat credit on employee health insurance supported prima facie relief, with pre-deposit waived and recovery stayed.

Cenvat credit on service tax paid for group health insurance for employees was treated as a covered issue, and the appellant was found to have established a prima facie case for relief. On that basis, waiver of pre-deposit was granted and recovery of the service tax demand was stayed until disposal of the appeal.

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Issues: Whether the appellant was entitled to waiver of pre-deposit and stay of recovery in respect of the service tax demand arising from Cenvat credit availed on service tax paid on group health insurance for employees.

Analysis: The claim for Cenvat credit on service tax paid for group health insurance was treated as a covered issue, and the appellant was found to have made out a prima facie case for relief.

Outcome: Waiver of pre-deposit was granted and recovery of the amount was stayed till disposal of the appeal.

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