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    <description>The Tribunal allowed the appeal in part, directing the original authority to decide the dispute following the decision in Coca Cola India (P.) Ltd. The Tribunal rejected the revenue&#039;s appeal on credit for health insurance policies for employees and outdoor catering services but allowed the appeal regarding the Director and Officers liability insurance policy, subject to the assessee establishing the business-related nature of the activity and its inclusion in the cost of final products.</description>
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      <description>The Tribunal allowed the appeal in part, directing the original authority to decide the dispute following the decision in Coca Cola India (P.) Ltd. The Tribunal rejected the revenue&#039;s appeal on credit for health insurance policies for employees and outdoor catering services but allowed the appeal regarding the Director and Officers liability insurance policy, subject to the assessee establishing the business-related nature of the activity and its inclusion in the cost of final products.</description>
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