2014 (4) TMI 948

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.... For the Respondent : Sri. P B Harish, Adv JUDGEMENT Per: B Manohar : This Central Excise Appeal is by the Revenue being aggrieved by the order No.755/2012 dated 18-12-2012 passed in Appeal No.ST/270/2012 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short 'the Tribunal') wherein the Tribunal held that the assessee is liable to avail CENVAT c....

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....unsel appearing for the respondent, at the outset, submitted that the substantial question of law raised in this appeal is fully covered by two judgments of the Division Bench of this Court reported 2011 (24) S.T.R 272 (Kar) (COMMISSIONER OF C. EX. SERVICE TAX, LTU, BANGALORE v/s MICRO LABS LIMITED, and 2012 (1) KCCR 468 (COMMISSIONER OF CENTRAL EXCISE, BAGNALORE v/s M/S. STANZEN TOYOTETSU INDIA (....

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....e employer to compensate the employee. If the employer employs its own transportation facility in order to cover the risk which also includes the risk of workers who are covered in that statutory establishment, he has to take the insurance policy without which the vehicle cannot go on the road. Under the Workmen's Compensation Act he has to obtain the Insurance Policy covering the risk of the empl....

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....constitute an activity relating to business which is specifically included in the input service definition. 6. Further another Division Bench of this Court in MICRO LABS case while considering the issue with regard to "whether the assessees are liable to avail CENVAT credit towards the payment of service tax on the Group Insurance Health Policy" had followed the judgment in Stanzen Toyotetsu In....