https://www.taxtmi.com/caselaws?id=389298 The Tribunal denied cenvat credit on Group Medical Insurance and Catering Service based on the exclusion clause post-amendment, aligning with previous rulings. However, it allowed cenvat credit on Transportation of Employees, considering it an 'input service' impacting employee productivity. The Tribunal clarified the interpretation of 'input service' and ruled out invoking the extended period for penalties, directing a re-quantification for the normal period. The decision partially favored the appellant, emphasizing the importance of understanding the 'input service' definition in resolving the case. en-us Thu, 28 Nov 2019 00:00:00 +0530 Thu, 05 Dec 2019 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389298 The Tribunal denied cenvat credit on Group Medical Insurance and Catering Service based on the exclusion clause post-amendment, aligning with previous rulings. However, it allowed cenvat credit on Transportation of Employees, considering it an 'input service' impacting employee productivity. The Tribunal clarified the interpretation of 'input service' and ruled out invoking the extended period for penalties, directing a re-quantification for the normal period. The decision partially favored the appellant, emphasizing the importance of understanding the 'input service' definition in resolving the case. Case-Laws Service Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389298