CENVAT for insurance premium paid towards group insurance of employees duly available

Essjay Ericsson (P) Ltd Vs Commissioner of CGST (CESTAT Delhi) CESTAT Delhi held that the Cenvat credit for the insurance premium paid in respect of the group insurance/insurance of employees including retired employees/mediclaim is duly available as the same is having nexus to the business of the assessee. Facts- During the course of audit, the department observed that the appellant had entered into an agreement with M/s. Ericsson India Private Limited for providing certain services. From the verification of the records of the appellant, it was found that there is wrong availment of Cenvat cr...