https://www.taxtmi.com/caselaws?id=358719 Cenvat credit was allowed on premium paid for a group mediclaim policy covering employees and their family members because the insurance formed part of employee welfare in the course of business and there was no contractual exclusion distinguishing the family members' cover. The Tribunal held that the premium for the entire group policy qualified as an eligible input service benefit, and the denial limited to the family members' portion was unsustainable. The assessee was therefore entitled to full credit on the insurance premium. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358719 Cenvat credit was allowed on premium paid for a group mediclaim policy covering employees and their family members because the insurance formed part of employee welfare in the course of business and there was no contractual exclusion distinguishing the family members' cover. The Tribunal held that the premium for the entire group policy qualified as an eligible input service benefit, and the denial limited to the family members' portion was unsustainable. The assessee was therefore entitled to full credit on the insurance premium. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358719