2018 (4) TMI 1305

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....omm. (AR) for respondent Per: Raju 1. This appeal has been filed by M/s. Mercedes - Benz India Pvt. Ltd. against denial of Cenvat Credit on input services of insurance used in respect of family members of their employees. 2. Ld. Counsel for the appellant argued that the issue is squarely covered by the earlier decision in their own case vide order No. A/87624/17/SMB dated 30/05/2017. He f....

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....is of erroneous assumption. In case of Reliance Industries (supra) relied upon by the Ld. Counsel, it is seen that the group insurance cover of family members have not been admitted by the appellant as the entire credit was reversed by them on their own. I n the case of Biesse Manufacturing Co. Ltd. (supra), there is no specific discussion on the admissibility of credit in respect of family member....

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....e appellant. Th e appellants relied on the decision of Millipore India Ltd. v. Commissioner of Central Excise, Bangalore - II reported in 2009 (13) S.T.R. 616 (Tri. - Bang.) - 2009 (236) E.L.T. 145 (Tribunal) and submitted that credit on insurance was allowed in that case, therefore the input service credit on insurance service be allowed. I have gone through the facts of the case in the case of M....