https://www.taxtmi.com/caselaws?id=213518 Group insurance availed for employee welfare was treated as input service because it had a sufficient nexus with the assessee's business and fell within the inclusive limb of Rule 2(l) of the CENVAT Credit Rules, 2004; credit was therefore allowable. GTA service used to transport final products from the factory to depots was also treated as input service, as it was used in the course of business and covered by the statutory definition; credit was likewise admissible. The disputed CENVAT credits were upheld on both issues, and the Revenue's challenge was rejected. en-us Fri, 12 Aug 2011 00:00:00 +0530 Wed, 09 May 2012 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213518 Group insurance availed for employee welfare was treated as input service because it had a sufficient nexus with the assessee's business and fell within the inclusive limb of Rule 2(l) of the CENVAT Credit Rules, 2004; credit was therefore allowable. GTA service used to transport final products from the factory to depots was also treated as input service, as it was used in the course of business and covered by the statutory definition; credit was likewise admissible. The disputed CENVAT credits were upheld on both issues, and the Revenue's challenge was rejected. Case-Laws Service Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213518