2013 (11) TMI 716

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....-deposit of amount of CENVAT Credit confirmed as in-eligible by the adjudicating authority, interest thereof and penalty on the assessee, which has been upheld by the first appellate authority. 2. Heard both sides and perused the records. 3. It is seen from the records that the appellant has availed the CENVAT Credit of the Service Tax paid by the insurance company on the group insurance policie....

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.... have claimed the credit of Service Tax paid to such insurance companies. 7. On perusing the randomly selected salary package produced for the month of January 2009 of the employee, I find that such amount of insurance premium of medical claim policies/accident policies, has been indicated as a package to the employee and in the salary slip, there is no deduction indicated as amount towards insur....