https://www.taxtmi.com/caselaws?id=368303 The High Court held that insurance services provided to workers, mandated by labor laws, qualify as "input services" under Rule 2(l) of Cenvat Credit Rules, 2004. The Court emphasized the statutory obligation for worker protection, distinguishing these services from those primarily for personal use or consumption of employees. Precedents supported the eligibility of services required by labor laws for CENVAT credit. The Court found in favor of the assessee, overturning the Tribunal's decision and answering substantial legal questions against the Revenue. No costs were awarded in the judgment. en-us Wed, 19 Sep 2018 00:00:00 +0530 Tue, 30 Jul 2019 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368303 The High Court held that insurance services provided to workers, mandated by labor laws, qualify as "input services" under Rule 2(l) of Cenvat Credit Rules, 2004. The Court emphasized the statutory obligation for worker protection, distinguishing these services from those primarily for personal use or consumption of employees. Precedents supported the eligibility of services required by labor laws for CENVAT credit. The Court found in favor of the assessee, overturning the Tribunal's decision and answering substantial legal questions against the Revenue. No costs were awarded in the judgment. Case-Laws Service Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368303