https://www.taxtmi.com/caselaws?id=259194 Re-insurance services procured by an insurer were treated as input services because they were used in the course of providing the output insurance service and had a direct nexus with the business of insurance. The service was described as integral to the life of the policy and legally required under the Insurance Act, 1938, so CENVAT credit was available under the CENVAT Credit Rules, 2004. Denial of credit was held to create impermissible double taxation where tax had already been paid on the re-insurance service. en-us Thu, 09 Apr 2015 00:00:00 +0530 Sat, 05 Mar 2016 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259194 Re-insurance services procured by an insurer were treated as input services because they were used in the course of providing the output insurance service and had a direct nexus with the business of insurance. The service was described as integral to the life of the policy and legally required under the Insurance Act, 1938, so CENVAT credit was available under the CENVAT Credit Rules, 2004. Denial of credit was held to create impermissible double taxation where tax had already been paid on the re-insurance service. Case-Laws Service Tax Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259194