https://www.taxtmi.com/caselaws?id=328967 For the pre-01.04.2011 period, input service was construed broadly to cover business-related services, so denial of refund of accumulated Cenvat credit on the non-insurance services was not sustainable. Insurance premium attributable to employees alone was treated as eligible input service, but the component covering dependants or family members lacked nexus with output services and was ineligible. Refund was therefore allowed for all services except the dependant-insurance component, and the employee-insurance portion was remanded only for verification and quantification of eligible credit. en-us Wed, 20 Jan 2016 00:00:00 +0530 Sat, 18 Jun 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328967 For the pre-01.04.2011 period, input service was construed broadly to cover business-related services, so denial of refund of accumulated Cenvat credit on the non-insurance services was not sustainable. Insurance premium attributable to employees alone was treated as eligible input service, but the component covering dependants or family members lacked nexus with output services and was ineligible. Refund was therefore allowed for all services except the dependant-insurance component, and the employee-insurance portion was remanded only for verification and quantification of eligible credit. Case-Laws Service Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328967