2018 (5) TMI 302

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....R. Subramaniyan, AC (AR) For the Respondent ORDER The brief facts of the case are that appellants are engaged in manufacture of fuel injection pumps and are registered with the Central Excise Department. They are availing the facility of cenvat credit on inputs, capital goods and input services. Show cause notice was issued alleging wrongful availment of credit on various input services whic....

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....ided under Section 45 of the Factories Act, 1948; that the appellant has to provide first aid treatment by providing persons certified to give such treatment as recognized by the State Government; that denial of credit on these services is unjustified and he pleaded that the same may be allowed. 3.1 Ld. A.R Shri R.Subramanian reiterated the findings in the impugned order. 3.2 In particular, ....

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.... services after 1.4.2011. The same would be eligible, in case the appellant is able to establish that these services availed for the employees of the factory. On perusal of records, I find that, as rightly argued by the Ld. A.R, appellant has availed the credit on the service tax paid on insurance premium which includes the family members of the employees also. In case, the said premium is constan....