https://www.taxtmi.com/caselaws?id=381882 CENVAT credit on service tax paid for group insurance can be available as an input service, but where additional premium is charged for coverage of employees' dependent family members, credit may be confined to the employee-related portion. On the facts, the assessee produced evidence that no extra premium was collected for extending the policy to dependants, so there was no basis to apportion the credit. Full CENVAT credit on the group insurance premium was therefore admissible. en-us Wed, 19 Jun 2019 00:00:00 +0530 Fri, 21 Jun 2019 08:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381882 CENVAT credit on service tax paid for group insurance can be available as an input service, but where additional premium is charged for coverage of employees' dependent family members, credit may be confined to the employee-related portion. On the facts, the assessee produced evidence that no extra premium was collected for extending the policy to dependants, so there was no basis to apportion the credit. Full CENVAT credit on the group insurance premium was therefore admissible. Case-Laws Service Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381882