https://www.taxtmi.com/caselaws?id=338001 For the period before 01.04.2011, insurance auxiliary service, including employee health insurance, could qualify as input service for CENVAT credit refund where it had a business nexus. The Tribunal accepted the broad pre-amendment scope of the input service definition and relied on Karnataka High Court decisions reading that expression expansively. It rejected the Revenue's nexus objection and found no error in the Commissioner (Appeals)' view that such insurance-related services connected with business and employee welfare fell within the eligible ambit. Refund of CENVAT credit on the insurance auxiliary service was therefore admissible and the Revenue's appeals failed. en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 21 Jan 2017 21:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338001 For the period before 01.04.2011, insurance auxiliary service, including employee health insurance, could qualify as input service for CENVAT credit refund where it had a business nexus. The Tribunal accepted the broad pre-amendment scope of the input service definition and relied on Karnataka High Court decisions reading that expression expansively. It rejected the Revenue's nexus objection and found no error in the Commissioner (Appeals)' view that such insurance-related services connected with business and employee welfare fell within the eligible ambit. Refund of CENVAT credit on the insurance auxiliary service was therefore admissible and the Revenue's appeals failed. Case-Laws Service Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338001