https://www.taxtmi.com/caselaws?id=371183 The Tribunal upheld the decision allowing Cenvat Credit on "Medical Insurance Service," emphasizing the service's nexus with business operations and its role in ensuring proper treatment for employees. Relying on precedents from the Hon'ble Karnataka High Court and established legal principles, the Tribunal rejected the Revenue's appeal, affirming the admissibility of the credit. The decision was based on the interpretation of the definition of "input service" under the Cenvat Credit Rules, 2004, and the legislative intent behind subsequent amendments. The judgment was delivered on 20-11-2018 by Shri Ajay Sharma, Member (Judicial) at the Appellate Tribunal CESTAT MUMBAI. en-us Tue, 20 Nov 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371183 The Tribunal upheld the decision allowing Cenvat Credit on "Medical Insurance Service," emphasizing the service's nexus with business operations and its role in ensuring proper treatment for employees. Relying on precedents from the Hon'ble Karnataka High Court and established legal principles, the Tribunal rejected the Revenue's appeal, affirming the admissibility of the credit. The decision was based on the interpretation of the definition of "input service" under the Cenvat Credit Rules, 2004, and the legislative intent behind subsequent amendments. The judgment was delivered on 20-11-2018 by Shri Ajay Sharma, Member (Judicial) at the Appellate Tribunal CESTAT MUMBAI. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371183