https://www.taxtmi.com/forum/issue?id=3247 The issue is whether CENVAT credit of service tax on a keyman insurance premium qualifies as an input service under the pre amendment Rule 2(l). One view argues that the "includes" limb and the illustrative list of "activities relating to business" admit keyman insurance as business related protection, supported by circulars and tribunal decisions allowing credit for company provided employee services. The opposing view invokes the principle that services for human consumption are not input services and notes a post 2011 amendment that narrows eligibility, creating a material risk to such credit claims. en-us Thu, 04 Aug 2011 10:14:34 +0530 Thu, 23 Jan 2025 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3247 The issue is whether CENVAT credit of service tax on a keyman insurance premium qualifies as an input service under the pre amendment Rule 2(l). One view argues that the "includes" limb and the illustrative list of "activities relating to business" admit keyman insurance as business related protection, supported by circulars and tribunal decisions allowing credit for company provided employee services. The opposing view invokes the principle that services for human consumption are not input services and notes a post 2011 amendment that narrows eligibility, creating a material risk to such credit claims. Discussion-Forum Central Excise Thu, 04 Aug 2011 10:14:34 +0530 https://www.taxtmi.com/forum/issue?id=3247