https://www.taxtmi.com/article/detailed?id=6574 Cenvat credit for service tax on group life and medi-claim insurance premiums is claimable when services are used in relation to the taxpayer's business and costs are borne by the employer. Amendment to Rule 2(l) narrowed the definition of Input Service and added an exclusion for certain employee-related services, including life and health insurance, when used primarily for personal consumption. The exclusion applies only where a service is primarily personal or its cost is included in employee remuneration; otherwise credit may remain available. en-us Sat, 12 Dec 2015 10:58:00 +0530 Sat, 12 Dec 2015 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6574 Cenvat credit for service tax on group life and medi-claim insurance premiums is claimable when services are used in relation to the taxpayer's business and costs are borne by the employer. Amendment to Rule 2(l) narrowed the definition of Input Service and added an exclusion for certain employee-related services, including life and health insurance, when used primarily for personal consumption. The exclusion applies only where a service is primarily personal or its cost is included in employee remuneration; otherwise credit may remain available. Articles Service Tax Sat, 12 Dec 2015 10:58:00 +0530 https://www.taxtmi.com/article/detailed?id=6574