2023 (2) TMI 1317

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....mmissioner, Authorised Representative for the Respondent ORDER This appeal is directed against Order-in-Appeal No. COC-EXCUS-000-APP-272-2021 dated 16/03/2021 passed by Commissioner of Central Tax (Appeals), COCHIN 2. Briefly stated facts of the case are that the appellant had availed CENVAT Credit of Service Tax paid on the Premium of Group Mediclaim Insurance policy amounting to Rs.85,304/- d....

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....al Insurance policy fall within the exclusive clause of Rule 2(l)(c) of CENVAT Credit Rules, 2004. However, the same was not considered and demand of Rs.85,304/- was confirmed with interest and penalty. He submits that the issue is covered by the judgment of this Tribunal in the case of Inditrade Derivatives and Commodities Ltd. vs. CCE, Cochin vide Final Order No.21026 - 21027 of 2019 dated 22.11....

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.... records. The short issue involved in the present Appeal is: whether CENVAT credit be allowed on the premium paid on the Mediclaim Group Insurance policy post amendment to the definition of "input service" at 2(l) of CCR,2004. The issue is no more re integra being decided by the Tribunal in Andritz Technologies Pvt. Ltd.'s case. It is observed at para 6 of the said order as: "6. After considerin....