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P.KARTHIKEYAN
Commissioner of Central Excise, Visakhapatnam – Appellant
Versus
Dr. Reddy’s Laboratories Ltd. – Respondent
1. This is an appeal filed by the revenue. The impugned order vacated an order of the original authority which had denied credit of service tax paid by the respondents on (a) Health Insurance policies obtained for the benefit of their employees; (b) Insurance premium under the Director and Officers liability Insurance Policy; and (c) Outdoor catering services. Original authority had demanded this credit of Rs. 3,43,483 as Cenvat credit irregularly availed by the assessee. He demanded the service tax and interest due thereon under Rule 14 of Cenvat Credit Rules, 2004 (CCR). Interest demanded was confirmed under section 11AB of the Central Excise Act. A penalty of Rs. 3,43,483 was imposed under Rule 15 of the CCR. The material period is years 2006-07 and 2007-08. In vacating the order of the original authority, the Commissioner had followed decisions of the Tribunal in the case of CCE v. GTC Industries Ltd. [2008]
2. In the appeal filed before the Tribunal, the revenue has relied on the definition of input service contained in Rule 2(l) of CCR. It is su
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