https://www.taxtmi.com/caselaws?id=204470 Cenvat credit is admissible on service tax paid for Group Mediclaim or Group Insurance Health Policy premium where the insurance is tied to the employer's statutory or business-related obligation toward employees. The Karnataka High Court read the definition of input service broadly and held that the absence of an express reference to such insurance services does not exclude them from credit when they are directly or indirectly connected with the manufacturing business and employee welfare obligations. On that basis, the premium-related service tax qualifies as input service for Cenvat credit purposes. en-us Thu, 09 Jun 2011 00:00:00 +0530 Thu, 24 Jul 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204470 Cenvat credit is admissible on service tax paid for Group Mediclaim or Group Insurance Health Policy premium where the insurance is tied to the employer's statutory or business-related obligation toward employees. The Karnataka High Court read the definition of input service broadly and held that the absence of an express reference to such insurance services does not exclude them from credit when they are directly or indirectly connected with the manufacturing business and employee welfare obligations. On that basis, the premium-related service tax qualifies as input service for Cenvat credit purposes. Case-Laws Service Tax Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204470