Cenvat of service tax paid on Employees Health Insurance and Group Accidental Insurance Policy eligible

Diamond Beverages Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT Kolkata held that CENVAT Credit of service tax paid on Employees Health Insurance and Group Accidental Insurance Policy is within the scope and ambit of input service as provided under Rule 2(l) of the Cenvat Credit Rules, 2004. Facts- On the basis of audit objection of Central Excise (Internal Audit) and by alleging contravention of Cenvat Credit Rules, 2004, suppression of material facts during the period May 2011 to March 2012 as regards irregular availment and utilization of Cenvat Credit attributabl...