https://www.taxtmi.com/caselaws?id=247788 CENVAT credit on group health insurance was held inadmissible to the extent attributable to employees' family members because the service lacked the required nexus with the assessee's manufacturing activity, and the Employees' State Insurance Act did not impose a statutory obligation to cover family members under the employer-procured policy. The extended period of limitation was not available once penalty under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC had been waived, so the demand was confined to the normal period. As the admissible and inadmissible components had to be segregated, the matter was remanded for fresh quantification of the demand within the normal period. en-us Fri, 03 Jan 2014 00:00:00 +0530 Fri, 24 Feb 2017 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247788 CENVAT credit on group health insurance was held inadmissible to the extent attributable to employees' family members because the service lacked the required nexus with the assessee's manufacturing activity, and the Employees' State Insurance Act did not impose a statutory obligation to cover family members under the employer-procured policy. The extended period of limitation was not available once penalty under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC had been waived, so the demand was confined to the normal period. As the admissible and inadmissible components had to be segregated, the matter was remanded for fresh quantification of the demand within the normal period. Case-Laws Central Excise Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247788