https://www.taxtmi.com/caselaws?id=326124 Cenvat credit was treated as admissible on service tax paid for employee welfare medical services where the services were connected to business activity and supported discharge of a legal or statutory obligation. The analysis relied on prior decisions recognising that such business-related services can qualify as input service when they have a nexus with output services. A Chartered Accountant's certificate also showed that the medical expenditure had been included in the value of the output services, removing the factual objection raised below. On that basis, the credit was held admissible in favour of the assessee. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 07 Apr 2016 10:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326124 Cenvat credit was treated as admissible on service tax paid for employee welfare medical services where the services were connected to business activity and supported discharge of a legal or statutory obligation. The analysis relied on prior decisions recognising that such business-related services can qualify as input service when they have a nexus with output services. A Chartered Accountant's certificate also showed that the medical expenditure had been included in the value of the output services, removing the factual objection raised below. On that basis, the credit was held admissible in favour of the assessee. Case-Laws Service Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326124