Court :
CESTAT Mumbai
Brief :
The Hon’ble CESTAT, Mumbai, held that the Appellant is eligible to avail Cenvat credit of the Service tax paid on insurance premium to the Insurance Company for Group Insurance and medi-claim policies taken for existing employees as well as for the retired employees as the same Bench has decided in the Appellant's own case in Appeal No. E/1283/2012-Mum [2015 (7) TMI 231 - CESTAT MUMBAI] wherein it was held that such credit is available relying on the judgement of the Hon'ble High Court of Karnataka in the case of Millipore India Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT].
Citation :
Reliance Industries Ltd. Vs. Commissioner, Central Excise & Service Tax (LTU), Mumbai
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