TaxTMI 
TaxTMI 
2019 (7) TMI 279
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....der section 83 of the Finance Act, 1994 (the Act) read with Section 35G of the Central Excise Act, 1944 challenges the order dated 15th May, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The impugned order of the Tribunal allowed the respondent's appeal by following its order dated 23rd March, 2018 in respect of the same respondent assessee on an identic....
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....ed on Medical Insurance Policy. The notice alleges that the mediclaim policy was taken for their employees and their family members. Thus, the service tax paid on the insurance premium was not entitled to Cenvat credit under the Cenvat Credit Rules, 2004 (Cenvat Rules). 4. The respondent responded to the show-cause notice and pointed out that it has taken out a mediclaim policy for its employees....
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.... with the order dated 17th September, 2014 the respondent filed an appeal to the Tribunal. By the impugned order dated 23rd March, 2018, the Tribunal allowed the respondent's appeal. This by holding that for the period up to March, 2011, the respondent was entitled to Cenvat credit on service tax paid in respect of the insurance premium for mediclaim policies for its employees. This on the bas....
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....4 after considering the show-cause notice and the respondent's reply to the same, renders a finding of fact that respondent is taking Cenvat credit of service tax paid on insurance policy covering the health of its employees. The Revenue accepted this finding of fact. This is evident as it neither had filed any appeal nor did they filed any cross-objection to the appeal filed by the respondent....