https://www.taxtmi.com/caselaws?id=246556 Service tax paid on group health insurance premium for employees was treated as an input service because employee insurance was regarded as an activity relating to business and connected with the employer's statutory and business obligations. The analysis relied on binding precedent and noted the statutory obligation to insure employees under section 38 of the Employees State Insurance Act, 1948. CENVAT credit was therefore held admissible on the premium paid for employee group health insurance. en-us Fri, 10 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246556 Service tax paid on group health insurance premium for employees was treated as an input service because employee insurance was regarded as an activity relating to business and connected with the employer's statutory and business obligations. The analysis relied on binding precedent and noted the statutory obligation to insure employees under section 38 of the Employees State Insurance Act, 1948. CENVAT credit was therefore held admissible on the premium paid for employee group health insurance. Case-Laws Central Excise Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246556