https://www.taxtmi.com/caselaws?id=330576 Service tax paid on premium for a group insurance policy covering employees and their family members was treated as eligible CENVAT credit where the premium did not change with the inclusion of dependents. Because no separate portion of the premium could be attributed to family coverage, the full amount was regarded as relatable to the assessee's business and as an eligible input service. Revenue's contrary authorities were distinguished on that factual basis, and the earlier Tribunal view following High Court authority was applied. The insurance premium was therefore eligible for CENVAT credit, and refund of accumulated credit could not be denied. en-us Thu, 14 Jan 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330576 Service tax paid on premium for a group insurance policy covering employees and their family members was treated as eligible CENVAT credit where the premium did not change with the inclusion of dependents. Because no separate portion of the premium could be attributed to family coverage, the full amount was regarded as relatable to the assessee's business and as an eligible input service. Revenue's contrary authorities were distinguished on that factual basis, and the earlier Tribunal view following High Court authority was applied. The insurance premium was therefore eligible for CENVAT credit, and refund of accumulated credit could not be denied. Case-Laws Service Tax Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330576