https://www.taxtmi.com/caselaws?id=212856 Service tax paid on group accident insurance for employees was treated as input service because the cover was linked to business operations and employee risk protection in the course of employment, so credit on that premium was upheld. By contrast, group health insurance covering employees and their family members required fresh examination because the extended family coverage appeared to go beyond the statutory obligation under the Employees State Insurance Act, 1948, and the policy terms and any additional premium had not been fully assessed. The health policy finding was therefore set aside and the issue remanded for reconsideration. en-us Fri, 02 Dec 2011 00:00:00 +0530 Tue, 04 Sep 2012 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212856 Service tax paid on group accident insurance for employees was treated as input service because the cover was linked to business operations and employee risk protection in the course of employment, so credit on that premium was upheld. By contrast, group health insurance covering employees and their family members required fresh examination because the extended family coverage appeared to go beyond the statutory obligation under the Employees State Insurance Act, 1948, and the policy terms and any additional premium had not been fully assessed. The health policy finding was therefore set aside and the issue remanded for reconsideration. Case-Laws Service Tax Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212856