2019 (7) TMI 279

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....e respondent P.C. 1. This appeal under 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....

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....eriod 2006-07 to 2010-11 proposing to disallow Cenvat credit availed 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 a....

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....paid on the mediclaim policy taken of its employees.   6. Being aggrieved 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 res....

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....s. In fact, the Commissioner - Service Tax who passed the order in original dated 17th September, 2014 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 neit....