2011 (6) TMI 115

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.... SABHAHIT AND RAVI MALIMATH, JJ. N.R. Bhaskar for the Appellant. K.S. Ravishankar for the Respondent. JUDGMENT Ravi Malimath, J. - This appeal is by the revenue being aggrieved by the order of the Tribunal which held that the assessees are liable to avail Cenvat credit towards service tax paid on Group Medicieim Policy premium. 2. The assessees are engaged in the manufacture of m....

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....e the Tribunal. The Tribunal by placing reliance in the case of Stangzen Toyotetsu India (P.) Ltd. v. CCE [2009] 21 STT 321 (Bang. - CESTAT) held that the assessees are entitled to avail Cenvat credit of the service tax paid on Group Mediciaim Policy premium. Hence, the present by the revenue. 3. The question for consideration therefore is as to whether the assessees are liable to avail Cenvat ....

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....e has to take the insurance policy with which the vehicle cannot go on the road. Even for entering into the premises to meet the obligations under the Workmen's Compensation Act he has to obtain the Insurance Policy covering the risk of the employees. The Employee State Insurance Act takes care of the health of the employees also and casts an obligation on the employer to provide insurance ser....

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....ces are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessees are not entitled to the benefit of CENVAT credit. In fact, rule 3 of the Cenvat Credit Rules, 2004, specifically provides that the manufacturer of final products shall be allowed to take credit. The service tax is leviable under section 66 of the Finance ....