2017 (8) TMI 1178

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....hok K. Arya The appellant is in appeal against Order-in-Appeal No.183184/2016 dated 25.10.2016 whereunder the claim of Cenvat credit for the service tax paid for mediclaim policy of employees and for Keyman Insurance Policy taken for the Managing Director of the appellant company has been denied. 2. Both sides have been heard. 3. After having carefully considered the facts of the case and....

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....oyees suffer injury or dies, there is a vicarious liability imposed on the 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 Compensatio....

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....surance Health Policy taken by the assessee is a service which would 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 Insu....

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....redit for Mediclaim Policy of employees. 4 Another issue is regarding the claim of Cenvat credit for the service tax paid on Keyman Insurance Policy taken for the Managing Director of the appellant. The ld. Advocate for the appellant pleads that CESTAT in the case of M/s Anjani Portland Cements Ltd. Vs CCE - 2016 (72) TMT 212-CESTAT-Hyderabad has allowed Cenvat credit claim for the Keyman Insur....