CESTAT allows Cenvat Credit on Group Mediclaim Policy

Diamond Beverages Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT held that Cenvat credit of Service Tax paid on the insurance premium on the insurance policies taken for the employees of the Appellant which is covered under the Employees State Insurance Act. 1948 as well as the Factories Act, 1948 are eligible for Cenvat credit as per Rule 2(l) of the Cenvat credit Rules, 2004. FULL TEXT OF THE CESTAT KOLKATA ORDER The present Appeal has been preferred by the Appellant being aggrieved by the Order-in-Appeal No. 130/Kol-South/21 dated 04/10/2021 passed by the Commissio...