Input service credit not allowable on Insurance of family members of the employees

Mercedes Benz India Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

1. This appeal has been filed by M/s.Mercedes-Benz India Pvt. Ltd. against denial of Cenvat Credit on input services of insurance used in respect of family members of their employees.

2. Ld. Counsel for the appellant argued that the issue is squarely covered by the earlier decision in their own case vide order No.A/87624/17/SMB dated 30/05/2017. He further relied on the decision of the Tribunal in the case of Reliance Industries Ltd. – 2

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