https://www.taxtmi.com/caselaws?id=358494 Cenvat credit on employee mediclaim and health insurance services was treated as admissible for the period before 01.04.2011 because those services had sufficient business nexus under the then-prevailing input service definition. The later exclusion of health insurance from 01.04.2011 was noted, and the disputed post-01.04.2011 credit had already been reversed during investigation. On that basis, penalty was considered unsustainable in the absence of suppression of facts or mala fide intent. The impugned order was therefore modified to allow the earlier credit and delete the penalty, resulting in partial relief. en-us Fri, 23 Mar 2018 00:00:00 +0530 Fri, 13 Apr 2018 06:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358494 Cenvat credit on employee mediclaim and health insurance services was treated as admissible for the period before 01.04.2011 because those services had sufficient business nexus under the then-prevailing input service definition. The later exclusion of health insurance from 01.04.2011 was noted, and the disputed post-01.04.2011 credit had already been reversed during investigation. On that basis, penalty was considered unsustainable in the absence of suppression of facts or mala fide intent. The impugned order was therefore modified to allow the earlier credit and delete the penalty, resulting in partial relief. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358494