2023 (5) TMI 761

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....Shri Badhe Piyush Barasu , Deputy Commissioner , Authorised Representative for the Respondent ORDER PER : AJAY SHARMA This appeal has been filed assailing the order dated 16/08/2018 passed by the Commissioner, GST and Central Excise Thane, Rural by which the learned Commissioner rejected the appeal filed by the appellant while upholding the order passed by the Adjudicating Authority. 2....

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....recovery of the aforesaid amount alongwith interest and penalty. The Adjudicating Authority vide Order-in- Original dated 05/08/2016 confirmed the disallowance of cenvat credit amounting to Rs.17,23,290/- wrongly availed during the period 2006-2007(from October, 2006) to 2011-2012(upto September,2011) alongwith interest and penalty under the provisions of Cenvat Credit Rules, 2004 and Finance Act,....

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....od. In support of his submission that under pre-amended Rule 2(l) credit on insurance service is available, learned Company Representative placed reliance on various decisions of the Tribunal. Per contra learned Authorised Representative appearing on behalf of Revenue supported the findings recorded in the impugned order and prayed for dismissal of the appeal. 5. I have heard learned Company Re....

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....of Central Excise; 2011 (23) STR 444 (CAR) and also in the matter of CCE vs Micro Labs Ltd, 2011 (270) ELT 156 (CAR) has held that cenvat credit cannot be rejected on the group insurance health policy taken by the employer. Not only the employees only but there are decisions of the Tribunal, for the period prior to amendment, in which it has been held that even the cenvat credit of service tax pai....