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<h1>CESTAT Mumbai: Input service credit granted for insurance services on worker retirement, exports, and sales abroad.</h1> <h3>RELIANCE INDUSTRIES LTD Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX (LTU), MUMBAI</h3> RELIANCE INDUSTRIES LTD Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX (LTU), MUMBAI - TMI The Appellate Tribunal CESTAT, Mumbai ruled in favor of the applicant, allowing input service credit for insurance services related to workers' retirement, export goods, and sales abroad. The decision was influenced by a previous case from the High Court of Karnataka. The tribunal waived the demand amount, interest, and penalties during the appeal process.