Custom, Excise & Service Tax Tribunal
M/S Ion Exchange India Limited vs C.C.E-Bharuch on 2 February, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 004 Appeal No. : E/10038/2018 Arising out of OIA-VAD-EXCUS-002-APP-278-2017-18 dt 02/08/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-VADODARA-I M/s Ion Exchange India Limited - Appellant(s) Vs C.C.E-Bharuch - Respondent(s)
Represented by For Appellant(s) : Shri D Parikh, Chartered Accountant For Respondent(s) : Shri S N Gohil, Authorised Representative CORAM :
Dr D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 02.02.2018 ORDER No. A/10220 / 2018 Per : Dr D.M. Misra, Heard both sides.
2. This is an appeal filed against OIA-VAD-EXCUS-002-APP-278-2017-18 dt 02/08/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-VADODARA-I. 3 The Ld Chartered Accountant for the appellant submits that the issue is of eligibility of cenvat credit of service tax paid on Insurance Premium relating to employees/workers during the period May 2012 to Jan. 2013. He submits that the issue is covered by this judgment of this Tribunal in the case of Checkmate Services Pvt Ltd vs CCE&ST vide Final Order No A/13989/2017 dt 18.12.2017 and Fiem Industries Ltd vs CCE vide Final Order No 40554/2016 dt 29.3.2916 .
4. The Ld AR for the Revenue reiterated the finding of the Ld Commissioner (Appeals).
5. I find that the issue is covered by decision of this Tribunal in the aforesaid two cases in as much as the Insurance Premium paid in relation to employees/workers in the factory in compliance with Sec. 38 of the Employees State Insurance Act, 1948.
6. In the result, the impugned order is set aside and the appeal is allowed.
(Dictated and pronounced in the open Court) (D.M. Misra) Member (Judicial) swami 2