2012 (5) TMI 373

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. Revenue is in appeal against the Order-in-Appeal No. SR/104/NGP/2010 dated 25.03.2010 whereby Commissioner (Appeals) has allowed the CENVAT credit on "Workmen Compensation Insurance Policy services". The learned Commissioner (Appeals) has placed reliance on the Tribunal's decisions in the cases of Stanzen Toyotetsu India Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore-III , Millipore....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngs by the lower authorities, therefore, it cannot be taken at this stage. 3. The learned Counsel also placed reliance on the Tribunal's decision in the case of Stanzen Toyotetsu India Pvt. Ltd (supra), wherein the credit on the Group Insurance Health Policy was allowed. I agree with the contention of the learned Counsel that the department has not taken whether Service Tax paid on the Workmen ....