Ravi Malimath, J.— This appeal is by the revenue being aggrieved by the order of the Tribunal which held that the Assessees are liable to avail Cenvat credit towards service tax paid on Group Mediclaim Policy premium.

2. The Assessees are engaged in the manufacture of medicaments and are holders of Central Excise Registration. On scrutiny of the records by the authority it was seen that they had availed Cenvat credit for payment made towards Group Mediclaim Policy premium. Accordingly, a show-cause notice was issued as to why the Cenvat credit availed by the Assessees towards payment of Group Mediclaim Policy premium should not be demanded and recovered since in was irregularly availed by them and also as to why the penalty and interest should not be imposed. After submitting the reply the assessing authority confirmed the demand, penalty and interest. Aggrieved by the same, an appeal was preferred to the Commissioner who confirmed the order of the assessing authority and dismissed the appeal. Aggrieved by the same the Assessees preferred an appeal before the Tribunal. The Tribunal by placing reliance in the case of Stanzen Toyotetsu India (P.) Ltd. v. CCE (2009) 21 STT 321