CENVAT Credit - input services - service tax paid on insurance...

CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ - So far as the first limb is concerned, the requirement of establishing a nexus between the ‘input services’ and the process of manufacture would stand satisfied if the expenditure incurred for the ‘input service’ forms part of the cost of production/value of the final product on which duty of the excise is levied - the appellant would be entitled to avail CENVAT credit on the service tax paid on insurance premium for employees who had opted for the ‘Voluntary Separation Scheme’ - AT