2013 (4) TMI 588

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....d Kumar, SDR, for the Respondent. ORDER Heard both sides. The applicant filed this application for waiver of duty of Rs. 63,65,681/-, interest and penalties. The demand is confirmed after denying credit of service tax paid in respect of medical insurance. Demand is confirmed on the ground that service tax paid in respect of medical insurance covers for the families of the workmen is not in o....

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..... It is also submitted that mediclaim insurance service is a welfare activity and cannot be treated as 'input service' for the manufacture of goods. 4. We find that the Commissioner (Appeals) in the impugned order gave a specific finding of fact that service tax of which credit has been availed is in respect of the policies of the employees/staff and their families. 5. Under these circumstan....