https://www.taxtmi.com/caselaws?id=244226 Cenvat credit on insurance premium for group medical insurance of workers was treated as prima facie eligible for interim relief because the premium was said to form part of the cost of production and precedent supported credit on worker medical insurance. The demand was also challenged on the basis that the new objection regarding employees' family members was raised only in appeal, and an adjudication or appellate authority cannot go beyond the show cause notice. On that prima facie basis, pre-deposit of the demand, interest, and penalty was waived and recovery was stayed pending disposal of the appeal. en-us Tue, 24 Dec 2013 00:00:00 +0530 Fri, 21 Feb 2014 06:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244226 Cenvat credit on insurance premium for group medical insurance of workers was treated as prima facie eligible for interim relief because the premium was said to form part of the cost of production and precedent supported credit on worker medical insurance. The demand was also challenged on the basis that the new objection regarding employees' family members was raised only in appeal, and an adjudication or appellate authority cannot go beyond the show cause notice. On that prima facie basis, pre-deposit of the demand, interest, and penalty was waived and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 24 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244226