https://www.taxtmi.com/caselaws?id=363534 After the 2011 amendment, CENVAT credit on service tax paid for group insurance policies covering employees and their dependants was not available because such policies were found to be primarily for the personal use or consumption of employees. The services could not be split to allow partial credit once they fell within the exclusion from input service. The undisclosed nature of the policies and the failure to disclose dependant coverage supported a finding of suppression of material facts, justifying invocation of the extended period of limitation. The same suppression and inadmissibility of credit also sustained the penalty under the credit rules. en-us Tue, 22 May 2018 00:00:00 +0530 Sat, 14 Jul 2018 07:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363534 After the 2011 amendment, CENVAT credit on service tax paid for group insurance policies covering employees and their dependants was not available because such policies were found to be primarily for the personal use or consumption of employees. The services could not be split to allow partial credit once they fell within the exclusion from input service. The undisclosed nature of the policies and the failure to disclose dependant coverage supported a finding of suppression of material facts, justifying invocation of the extended period of limitation. The same suppression and inadmissibility of credit also sustained the penalty under the credit rules. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363534