https://www.taxtmi.com/caselaws?id=208726 The Tribunal remanded the matter back to the Commissioner (Appeals) for a fresh decision, emphasizing a comprehensive review in light of the case laws referenced during the appeal. The dispute centered on the denial of Cenvat credit for service tax paid on insurance service for goods exported, with the lower authorities contending that the insurance coverage did not extend to goods within India, leading to the denial of credit. The appellant argued for a broader interpretation of "input service" to encompass services related to business activities, while the Departmental Representative relied on specific Tribunal decisions supporting the denial based on the foreign operational scope of the insurance service. en-us Tue, 15 Mar 2011 00:00:00 +0530 Fri, 26 Aug 2011 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208726 The Tribunal remanded the matter back to the Commissioner (Appeals) for a fresh decision, emphasizing a comprehensive review in light of the case laws referenced during the appeal. The dispute centered on the denial of Cenvat credit for service tax paid on insurance service for goods exported, with the lower authorities contending that the insurance coverage did not extend to goods within India, leading to the denial of credit. The appellant argued for a broader interpretation of "input service" to encompass services related to business activities, while the Departmental Representative relied on specific Tribunal decisions supporting the denial based on the foreign operational scope of the insurance service. Case-Laws Service Tax Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208726