2018 (2) TMI 2051 - AT - Service Tax

Tribunal sets aside Commissioner's order on cenvat credit for service tax on employee insurance premium.

The Tribunal allowed the appeal, setting aside the Commissioner's order on the eligibility of cenvat credit for service tax paid on 'Insurance Premium' ... CENVAT Credit - input services - Insurance Premium relating to employees/workers - period May 2012 to Jan. 2013 - HELD THAT:- The issue is covered by decision of this Tribunal in M/S CHECKMATE INDUSTRIAL GUARDS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX, NOIDA [2020 (2) TMI 607 - CESTAT ALLAHABAD] in as much as the ‘Insurance Premium’ paid in relation to employees/workers in the factory in compliance with Sec. 38 of the Employees State Insurance Act, 1948. Appeal allowed - decided in favor of appellant. The appeal was filed against the order passed by the Commissioner of Central Excise, Customs, and Service Tax-VADODARA-I regarding the eligibility of cenvat credit of service tax paid on 'Insurance Premium' for employees/workers. The Tribunal found the issue covered by previous judgments and allowed the appeal, setting aside the impugned order.