https://www.taxtmi.com/caselaws?id=251851 The Tribunal held that insurance premiums for employees qualify as "input service" for Cenvat credit, following Karnataka High Court decisions. However, premiums for employees' families lack a direct nexus and do not qualify. The matter was remanded to quantify eligible credit, with the penalty set aside due to no mala fide intention. The decision emphasized the importance of following High Court rulings on specific services, clarifying eligibility criteria for Cenvat credit related to employees and their families. en-us Wed, 15 May 2013 00:00:00 +0530 Tue, 30 Sep 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251851 The Tribunal held that insurance premiums for employees qualify as "input service" for Cenvat credit, following Karnataka High Court decisions. However, premiums for employees' families lack a direct nexus and do not qualify. The matter was remanded to quantify eligible credit, with the penalty set aside due to no mala fide intention. The decision emphasized the importance of following High Court rulings on specific services, clarifying eligibility criteria for Cenvat credit related to employees and their families. Case-Laws Service Tax Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251851