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of CESTAT holds that the service provider is entitled to CENVAT credit of service tax paid on group medical insurance services under Rule 2(l) of the Cenvat Credit Rules, 2004, since such payments constitute 'input service' used in provision of output services. The Tribunal reasoned that High Court precedents (Bombay HC and Karnataka HC) interpret Rule 2(l) as inclusive and sufficiently broad to encompass employee medical/group insurance expenditures as business-connected input services. Consequently, credit is allowable for the period in issue. The matter is directed to be placed before the Division Bench of the Tribunal for adjudication of the appeal on merits.
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