Cenvat Credit not admissible on insurance services pertaining to family members of employees

ThyssenKrupp Industries Pvt. Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai)

CESTAT held that Commissioner (Appeals) should not have denied Cenvat Credit in respect of group mediclaim policy and personal accident policy to the extent it pertains to the employee only. However, the case law cited above although say that the benefit should not be admissible to that part of the service which is in respect of the family members of the employees, as I do not have the breakup of the part which is in respect of the employees a

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