2018 (4) TMI 1306

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...., AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 11.1.2016 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are manufacturers of different models of EPABX. They are availing CENVAT Credit on certain inputs a....

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....he parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering the definition of 'input service' as provided under Rule 2(l) of CENVAT Credit Rules, 2004. He further submitted that the group medical insurance taken on the employees and their families is an essential inp....

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....ry wide and it includes all the services which fall in or in relation to the manufacture of final product. Further, I find that the appellants are entitled to CENVAT credit of service tax paid on insurance premium in respect of dependent/family members of the employees. Further, I find that the Tribunal in the case of Ramboll Imisoft Pvt. Ltd. has allowed the service tax paid on insurance premium ....