Custom, Excise & Service Tax Tribunal
M/S S .V. Ghatalia And Associates Llp vs C.C.E., - Delhi-Iv on 19 February, 2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH 160 017 SINGLE MEMBER BENCH COURT NO. I APPEAL NO. ST/60941,60943/2017 [Arising out of Order-in-Appeal No.56/ST/CGST-APPEAL-GURUGRAM/SG/2017 dated 31.08.2017 passed by the Commissioner of Central Excise (Appeals), Delhi-iv] Date of hearing/decision: 19.02.2018 For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) M/s S .V. Ghatalia and Associates LLP M/s S.R. Batliboi and Company LLP : Appellant(s) VS C.C.E., - Delhi-iv : Respondent(s)
Appearance:
Present for the Appellant(s): Sh. Vipin Upadhyay Present for the Respondent(s): Sh. Tarun Kumar CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) FINAL ORDER NO. 60091-60092/2018 Per : Ashok Jindal The appellants are in appeal against the impugned orders wherein Cenvat credit on medical insurance obtained for their employees has been denied by the authorities below.
2. Heard the parties.
3. On considering the fact that the medical insurance of employees has been taken up by the appellant as per the conditions of employment of the employees. In that circumstances, the said service has been availed by the appellant for providing output service. Therefore, in terms of Rule 2(l) of the Cenvat credit rules, 2004, the appellant is entitled to avail Cenvat credit as the same is directly related to the output service. Hence, I do not find any merits in the impugned orders, the same are set aside. Accordingly the appeals are allowed with consequential relief if any.
(Order dictated and pronounced in the court) Ashok Jindal Member (Judicial) kailash 2 APPEAL NO. ST/60941,60943/2017