2025 (10) TMI 1267

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....llant by denying the Cenvat credit to the appellant availed on mediclaim insurance service. 2. Briefly stated facts of the present case are that the appellant is engaged in the business of providing credit card services to its customers. The appellant availed and utilized the credit of service tax paid in respect of employee group insurance and group mediclaim insurance premium. At the time of audit, it was observed by the department that the appellant has taken inadmissible credit of service tax paid on group insurance and medical insurance taken for employees. Consequently, a show cause notice dated 25.06.2013 was issued to the appellant. After following the due process, the Adjudicating Authority vide OIO dated 21.12.2016 confirmed th....

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....at Credit Rules and therefore the credit for the same is admissible to the appellant. She also relies on the following decisions wherein it has been held that Cenvat credit for group insurance services (medical) is admissible to the assessees: • HCL Technologies Ltd vs. CCE and vice versa [2016 (42) STR 48 (Tri. Delhi)] • CCE vs. HCL Technologies Ltd [2015 (37) STR 716 (All.)] • Tata Teleservices (Maharashtra) Limited vs. CST, Mumbai-II - Interim Order No. 05/2024 dated 18.03.2024 [2024 (3) TMI 1047 CESTAT MUMBAI LB] • Tata Teleservices (Maharashtra) Limited vs. CST, Mumbai-II [2025 (8) TMI 803 CESTAT MUMBAI] • CCE, Mumbai Central vs. Axis Bank Ltd [2019 (369) ELT 583 (Bom.)] ....