https://www.taxtmi.com/caselaws?id=249073 Insurance cover taken for employees as a welfare measure in the course of manufacturing activity was treated as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The relevant principle applied was that services availed by a manufacturer in connection with manufacturing operations during the relevant period qualify for CENVAT credit. On that basis, denial of credit on the employee insurance service was held unsustainable, and the insurance service was recognised as eligible for credit. en-us Tue, 29 Apr 2014 00:00:00 +0530 Thu, 03 Jul 2014 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249073 Insurance cover taken for employees as a welfare measure in the course of manufacturing activity was treated as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The relevant principle applied was that services availed by a manufacturer in connection with manufacturing operations during the relevant period qualify for CENVAT credit. On that basis, denial of credit on the employee insurance service was held unsustainable, and the insurance service was recognised as eligible for credit. Case-Laws Central Excise Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249073