https://www.taxtmi.com/caselaws?id=389838 The tribunal allowed the appeal challenging the denial of CENVAT credit on health and life insurance policies of workers. It held that pre-2011, such policies were not excluded from the definition of input service under CENVAT Credit Rules 2004. The tribunal recognized the mandatory nature of these policies under the Employees State Insurance Act 1948, establishing a nexus with the final output. It concluded that all services used in business before April 1, 2011, qualified as input services, and acknowledged the appellant's coverage under the ESI Act. The impugned order was set aside, and consequential relief was granted. en-us Thu, 07 Nov 2019 00:00:00 +0530 Wed, 18 Dec 2019 13:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389838 The tribunal allowed the appeal challenging the denial of CENVAT credit on health and life insurance policies of workers. It held that pre-2011, such policies were not excluded from the definition of input service under CENVAT Credit Rules 2004. The tribunal recognized the mandatory nature of these policies under the Employees State Insurance Act 1948, establishing a nexus with the final output. It concluded that all services used in business before April 1, 2011, qualified as input services, and acknowledged the appellant's coverage under the ESI Act. The impugned order was set aside, and consequential relief was granted. Case-Laws Service Tax Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389838