https://www.taxtmi.com/article/detailed?id=1410 Whether service tax on group mediclaim and group health insurance premiums qualifies as creditable input service under the CENVAT Credit Rules, 2004 turns on whether the service is used "in or in relation to" manufacture or provision of output service. Authorities treat employer-provided welfare services as input services when statutory obligations or a direct operational nexus connect those services to business operations, while noting an interpretive tension with exclusions for "General Insurance Business." en-us Wed, 31 Aug 2011 12:15:05 +0530 Wed, 31 Aug 2011 12:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1410 Whether service tax on group mediclaim and group health insurance premiums qualifies as creditable input service under the CENVAT Credit Rules, 2004 turns on whether the service is used "in or in relation to" manufacture or provision of output service. Authorities treat employer-provided welfare services as input services when statutory obligations or a direct operational nexus connect those services to business operations, while noting an interpretive tension with exclusions for "General Insurance Business." Articles Cenvat Credit Wed, 31 Aug 2011 12:15:05 +0530 https://www.taxtmi.com/article/detailed?id=1410