2018 (4) TMI 966

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....ndrasekar, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent Per Bench The appellants are manufacturers of Quartz Analog Watches and are registered with the Central Excise Department. They are availing CENVAT credit on inputs, capital goods and input services. During the course of verification, it was noticed that they had availed CENVAT credit of service tax on insu....

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....prior to 1.4.2011 when the definition of input services had a wide ambit as it included words "activities relating to business". However, she submitted that it is not clear from the reply to the show cause notice whether the appellant had availed credit of service tax paid on the premium pertaining to the dependents of the employees. It is argued by her that insurance services were availed as part....

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....service tax paid on such premium pertaining to the dependents / family members of the employees cannot be considered to be activities directly or indirectly in relation to the manufacture. Whether the policy covers the entire family with the single premium or whether separate premium has been paid for each dependent has to be verified. The ld. counsel has not been able to produce any document in t....