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    <title>2014 (4) TMI 948 - KARNATAKA HIGH COURT</title>
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    <description>CENVAT credit was admissible on service tax paid for group personal accident and group medical insurance policies for employees, because the insurance was treated as an input service connected with the business of the assessee. The Court relied on earlier Division Bench rulings that employee insurance and health insurance form activities relating to business, and noted that the employer&#039;s statutory and employment-related obligation to provide such coverage reinforced the business nexus. The insurance services were therefore not regarded as remote from the output service, and the assessee was entitled to the credit.</description>
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      <title>2014 (4) TMI 948 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=246979</link>
      <description>CENVAT credit was admissible on service tax paid for group personal accident and group medical insurance policies for employees, because the insurance was treated as an input service connected with the business of the assessee. The Court relied on earlier Division Bench rulings that employee insurance and health insurance form activities relating to business, and noted that the employer&#039;s statutory and employment-related obligation to provide such coverage reinforced the business nexus. The insurance services were therefore not regarded as remote from the output service, and the assessee was entitled to the credit.</description>
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      <pubDate>Wed, 02 Apr 2014 00:00:00 +0530</pubDate>
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