2019 (6) TMI 959

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....angadi, Addl. Commissioner, Authorised Representatives for the Respondent PER: DR. SUVENDU KUMAR PATI Denial of CENVAT credit on input services towards purchase of Group Insurance Policy to the extent of 4/5 times of the tax paid is assailed in this appeal. 2. Factual background of this case is that Appellant is engaged in providing Manpower Supply Services to its clients who are mainly b....

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....ployee was restricted to 1/5th of the total Service Tax paid on the said premium. Appellant disputed the finding and filed appeal before the CESTAT on this limited aspect. During course of hearing of the appeal, in placing reliance on the decision reported in "BNY Mellon International Operations (I) Pvt. Ltd., v. CCE, 2016 (45) STR 116 (T), Ramboll Appeal No. ST/87777/18 Imisoft Pvt Ltd. v. CCE, 2....

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....Bng.) in the case of Commissioner, Central Excise of Tirupati v. Nutrine Confectionery Co. Ltd. submitted then when policy benefit for family members involved additional premium, services not tenable as input service in case of Accident Group Insurance policy. 3. Heard from both sides at length on other day and perused the case record. As consistent view was taken by the CESTAT, as referred in ....

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....o be restricted to the premium paid for the employee alone. In the Nutrine Confectionery Co. judgement, while confirming accident insurance policy as input service, the matter was remanded back for verification as to if premium was paid for the employee only and not in respect of the entire family members. In this regard appellant has submitted copy of a Declaration Certificate received from th....