https://www.taxtmi.com/caselaws?id=337071 Product liability insurance taken to cover contamination and liability risks for finished goods was treated as an input service because it was integrally connected with manufacture and marketing of the final products under Rule 2(l) of the Cenvat Credit Rules, 2004. On that basis, refund of unutilized Cenvat credit under Rule 5, read with the refund notification, could not be denied merely because the insurance related to product liability, and the denial of refund was therefore not sustainable. en-us Thu, 17 Nov 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337071 Product liability insurance taken to cover contamination and liability risks for finished goods was treated as an input service because it was integrally connected with manufacture and marketing of the final products under Rule 2(l) of the Cenvat Credit Rules, 2004. On that basis, refund of unutilized Cenvat credit under Rule 5, read with the refund notification, could not be denied merely because the insurance related to product liability, and the denial of refund was therefore not sustainable. Case-Laws Central Excise Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337071