2020 (2) TMI 1195

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....i M. Karthikeyan, Advocate for the Appellant Ms. T. Sridevi, JC ( AR ) for the Respondent ORDER Brief facts are that the appellants were issued Show Cause Notice proposing to disallow the credit of service tax paid on various insurance policies. After due process of law, the original authority disallowed the credit in respect of certain services against which the appellant filed appeal be....

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..... 3,593/- 3. It is submitted by him that the authorities below have rejected the credit alleging that these services are not in or in relation to the manufacture of final products. The appellant has availed the above insurance policies for indemnifying the risk that may arise in the course of their business of manufacture. Money insurance was availed for covering the financial loss of manufactu....

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....yee in the course of employment. The ld. counsel relied on the following case laws:- a. Wheels India Ltd. - 2019 (7) TMI 150 - CESTAT, Chennai b. JSW Steel (Salav) Ltd. Vs. Commissioner of Central Excise, Raigad - 2017(2) TMI 318 - CESTAT Mumbai c. Pioneer Jellice India Pvt. Ltd. Vs. Commissioner of Central Excise, Puducherry - 2016 (10) TMI 1176 - CESTAT, Chennai ....

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....ing note of the discussions made in the above decisions of the Tribunal, I am of the view that the disallowance of credit in respect of these insurance policies is unjustified and requires to be set aside, which I hereby do. 7. In respect of Group Personal Accident policy, the appellant has to establish that the personal accident policy is intended only for the employee and that separate premiu....