https://www.taxtmi.com/caselaws?id=269371 Cenvat credit on health insurance service remained available where the service was received, paid for, and completed in March 2011, before the amendment effective from 1 April 2011 excluded insurance services from the definition of input service. The completed transaction could not be governed by a later restrictive amendment, and the point of taxation was treated as the time the service was deemed provided. On that basis, the later exclusion had no application to the earlier service transaction, so credit was sustainable. en-us Mon, 02 Feb 2015 00:00:00 +0530 Mon, 14 Dec 2015 10:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269371 Cenvat credit on health insurance service remained available where the service was received, paid for, and completed in March 2011, before the amendment effective from 1 April 2011 excluded insurance services from the definition of input service. The completed transaction could not be governed by a later restrictive amendment, and the point of taxation was treated as the time the service was deemed provided. On that basis, the later exclusion had no application to the earlier service transaction, so credit was sustainable. Case-Laws Service Tax Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269371