https://www.taxtmi.com/caselaws?id=389239 Cenvat credit was denied for Group Medical Insurance, insurance on assets and business activities, and food or Sodexo coupons, as these were treated as falling outside input service or as welfare perquisites for personal consumption; credit was allowed for rent-a-cab and bus pass services because they were connected with employee movement and productivity. Because the dispute turned on interpretation of the input service definition and no suppression or intent to evade was established, the extended period of limitation was unavailable and penalties were set aside. Demand was remanded for re-quantification for the normal period only. en-us Fri, 29 Nov 2019 00:00:00 +0530 Wed, 04 Dec 2019 11:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389239 Cenvat credit was denied for Group Medical Insurance, insurance on assets and business activities, and food or Sodexo coupons, as these were treated as falling outside input service or as welfare perquisites for personal consumption; credit was allowed for rent-a-cab and bus pass services because they were connected with employee movement and productivity. Because the dispute turned on interpretation of the input service definition and no suppression or intent to evade was established, the extended period of limitation was unavailable and penalties were set aside. Demand was remanded for re-quantification for the normal period only. Case-Laws Service Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389239