https://www.taxtmi.com/caselaws?id=352453 The Tribunal overturned the Commissioner (A)'s decision and allowed the appellant's appeal, ruling that insurance services qualify as input services for CENVAT credit. The Tribunal emphasized that insurance for plant, machinery, goods, and employee group insurance against sickness are integral to manufacturing and constitute manufacturing costs. The judgment highlighted that even post-amendment, these services are used in or related to manufacturing, as supported by legal precedents and the High Court of Karnataka. The denial of CENVAT credit was deemed legally unsustainable, and the appellant's appeal was granted. en-us Mon, 27 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352453 The Tribunal overturned the Commissioner (A)'s decision and allowed the appellant's appeal, ruling that insurance services qualify as input services for CENVAT credit. The Tribunal emphasized that insurance for plant, machinery, goods, and employee group insurance against sickness are integral to manufacturing and constitute manufacturing costs. The judgment highlighted that even post-amendment, these services are used in or related to manufacturing, as supported by legal precedents and the High Court of Karnataka. The denial of CENVAT credit was deemed legally unsustainable, and the appellant's appeal was granted. Case-Laws Service Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352453