2018 (12) TMI 367

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....a Reddy, ADC (AR) For the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of Machined and Unmachined Iron Castings. They avail the facility of Cenvat credit on inputs, goods and input services. During the course of scrutiny of records, it was noticed that they availed Cenvat credit of service tax paid on Employees Group Insurance and Personal Accident Insurance ....

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.... the workforce in the event of any accident or untoward incident that may lead to injury or demise during the course of employment. Such insurance is not merely a welfare measure, but the appellant is duty bound to have such policies as envisaged under Workmen Compensation Act. Even the policy is specifically taken as under the Workmen Compensation Insurance Scheme. Therefore the credit is eligibl....

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....ame of any individual worker. The policy covers the risk involved for the workers at the work place only. After discussion with regard to the requirement and the nature of insurance coverage, the adjudicating authority dropped the demand. In the appellant's own case for the period October 2007 to May 2011, the department has allowed credit as per OIA No.58/2013 (M-II) dt.21.2.2013. The Commissione....