2018 (5) TMI 101

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....Misra This appeal is directed against order-in-appeal No. VAD-EXCUS-002-APP-140-2015-16 passed by Commissioner of Central Excise (Appeals) Vadodara. 2. The short issue involved in the present appeal is whether the appellant are entitled to avail credit of service tax paid on the Premium towards group Medical Insurance policy to employees and their families. 3. It is the contention of the ....

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....ent Maximus India Pvt. Ltd. vs CST, Chennai vide Final Order No. 41397/2017 dated 04.08.2017. Further, he submits that no separate premium has been paid on inclusion of the family members in the said group insurance policy. Therefore, denial of credit is contrary to the judgment of this Tribunal in the aforesaid cases. Also, denial of credit on the premium paid on the workmen/employees working at ....

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....remium paid in relation to coverage extended to the family members would not be eligible if separate premium is required to be paid. From the records, it is not clear whether separate premium is required to be paid for including the insurance coverage family members. To ascertain the said fact, the matter needs to be remanded to the adjudicating authority. As far as the premium paid towards the em....