https://www.taxtmi.com/caselaws?id=213520 The Appellate Tribunal CESTAT, Mumbai dismissed the Revenue's appeal against an Order-in-Appeal allowing CENVAT credit on "Workmen Compensation Insurance Policy services." The Tribunal upheld the lower authority's decision, emphasizing the broad interpretation of input services under Service Tax law. It found that the Revenue's new issue regarding the Service Tax not being part of the assessable value was inappropriate as it was not raised earlier. The judgment highlighted the importance of consistency in raising issues and confirmed the allowance of CENVAT credit on the disputed services. en-us Wed, 17 Aug 2011 00:00:00 +0530 Thu, 22 Sep 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213520 The Appellate Tribunal CESTAT, Mumbai dismissed the Revenue's appeal against an Order-in-Appeal allowing CENVAT credit on "Workmen Compensation Insurance Policy services." The Tribunal upheld the lower authority's decision, emphasizing the broad interpretation of input services under Service Tax law. It found that the Revenue's new issue regarding the Service Tax not being part of the assessable value was inappropriate as it was not raised earlier. The judgment highlighted the importance of consistency in raising issues and confirmed the allowance of CENVAT credit on the disputed services. Case-Laws Service Tax Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213520