https://www.taxtmi.com/caselaws?id=380990 The Tribunal held that the appellant is not entitled to avail Cenvat credit on life insurance policies for employees post the amendment effective from 01.04.2011. The exclusion clause in Rule 2(l)(C) specifically excludes such services. However, the extended period of limitation was not applicable, and penalties were not justified. The Tribunal remanded the matter back to the original authority to re-quantify the demand for the normal period of one year. en-us Fri, 31 May 2019 00:00:00 +0530 Sat, 01 Jun 2019 20:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380990 The Tribunal held that the appellant is not entitled to avail Cenvat credit on life insurance policies for employees post the amendment effective from 01.04.2011. The exclusion clause in Rule 2(l)(C) specifically excludes such services. However, the extended period of limitation was not applicable, and penalties were not justified. The Tribunal remanded the matter back to the original authority to re-quantify the demand for the normal period of one year. Case-Laws Central Excise Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380990