https://www.taxtmi.com/caselaws?id=75173 In a service tax and Cenvat credit dispute, the tribunal took a prima facie view that group insurance for accident cover and mediclaim insurance, in the context of E.S.I. availability, could qualify as input services connected with business operations. It also noted that the demand appeared largely time-barred because the assessee had regularly filed ST-3 returns during the relevant period, while the extended limitation period had been invoked. On that basis, pre-deposit of the Cenvat credit demand was waived and recovery was stayed pending hearing of the appeal. en-us Wed, 24 Jun 2009 00:00:00 +0530 Sun, 28 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75173 In a service tax and Cenvat credit dispute, the tribunal took a prima facie view that group insurance for accident cover and mediclaim insurance, in the context of E.S.I. availability, could qualify as input services connected with business operations. It also noted that the demand appeared largely time-barred because the assessee had regularly filed ST-3 returns during the relevant period, while the extended limitation period had been invoked. On that basis, pre-deposit of the Cenvat credit demand was waived and recovery was stayed pending hearing of the appeal. Case-Laws Service Tax Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75173