2021 (12) TMI 1393

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.... Advocate for the Appellant Shri S.K. Hatangadi, Authorized Representative for the Respondent ORDER Heard both sides and perused the records. 2. Denial of Cenvat Credit on various disputed services namely Group Mediclaim Insurance, Group Personal Accident Insurance, Insurance on Commercial Vehicle and Insurance on Contractor's Plant & Machinery and Insurance on Private Cars is the subj....

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....vailment of the cenvat benefit. 3. With regard to availment of cenvat credit on Group Mediclaim Insurance, Group Personal Accident Insurance, the CBEC vide Circular No.943/4/2011-CX dated 29.04.2011 had clarified that if the provisions of service had been completed before 01.04.2011, the credit on such services should be available even if the credit particulars are entered in the Cenvat registe....