https://www.taxtmi.com/caselaws?id=359289 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal regarding the denial of Cenvat credit for Group Insurance taken before 01/04/2011. The Tribunal found the credit lawful under Rule 2(l) of Cenvat Credit Rules and noted no provision for disallowing credits due to subsequent amendments. The judgment emphasized the lack of retrospective effect on amendments, supporting the Commissioner's ruling and ultimately rejecting the Revenue's appeal. en-us Tue, 24 Apr 2018 00:00:00 +0530 Fri, 06 Mar 2020 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359289 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal regarding the denial of Cenvat credit for Group Insurance taken before 01/04/2011. The Tribunal found the credit lawful under Rule 2(l) of Cenvat Credit Rules and noted no provision for disallowing credits due to subsequent amendments. The judgment emphasized the lack of retrospective effect on amendments, supporting the Commissioner's ruling and ultimately rejecting the Revenue's appeal. Case-Laws Service Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359289