https://www.taxtmi.com/caselaws?id=375227 Commercial general liability insurance used to protect business risk was treated as an input service, so refund of unutilised CENVAT credit could not be denied merely because the cover was not for personal accident or medical claims. Setting up an effluent treatment plant, being a statutory and integral part of the manufacturing arrangement, was also treated as an input service; the exclusion for construction activity was held inapplicable on the facts. The denial of refund on both services was therefore set aside, and the assessee was granted consequential relief. en-us Tue, 12 Feb 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375227 Commercial general liability insurance used to protect business risk was treated as an input service, so refund of unutilised CENVAT credit could not be denied merely because the cover was not for personal accident or medical claims. Setting up an effluent treatment plant, being a statutory and integral part of the manufacturing arrangement, was also treated as an input service; the exclusion for construction activity was held inapplicable on the facts. The denial of refund on both services was therefore set aside, and the assessee was granted consequential relief. Case-Laws Central Excise Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375227