2018 (3) TMI 239

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....r, Addl. Commr. (A.R) - for Respondent ORDER The issue involved is that whether the service tax paid on medical insurance premium for health insurance is admissible for cenvat credit or otherwise. 2. Ms. Mansi Patil, Ld. Counsel appearing on behalf of the appellant submits that the period involved is April 2014 to September 2014 w.e.f. 1.4.2011, the definition of input service has undergo....

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....nt case has not been utilized therefore the interest in terms of Rule 14 is not payable. 3. Shri Ajay Kumar, Ld. Addl. Commr. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and on perusal of record. I find that the lower authorities have denied the cenvat credit on medical premium ....

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....ng to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal" [but excludes]- (A)......................... (a)............. (b).............. ....

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....e employee of the security agency i.e CISF, therefore it does not fall under the exclusion clause, I do not agree with this submission for the reason that as per the exclusion clause the word is not 'employee of the assessee' but it is 'any employee'. Moreover the CISF employees are working for the appellant. In this fact, the service on which credit was availed i.e. medical premium for consumptio....