https://www.taxtmi.com/caselaws?id=399606 The Tribunal set aside the impugned order, ruling that the recovery of tax liability, interest, and penalty lacked legal authority. The appeal by the Life Insurance Corporation of India was allowed, with the Tribunal affirming that the amendments to section 65(105) did not retroactively create 'exempted services,' thus not justifying restrictions on CENVAT credit. en-us Fri, 11 Sep 2020 00:00:00 +0530 Tue, 16 Feb 2021 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399606 The Tribunal set aside the impugned order, ruling that the recovery of tax liability, interest, and penalty lacked legal authority. The appeal by the Life Insurance Corporation of India was allowed, with the Tribunal affirming that the amendments to section 65(105) did not retroactively create 'exempted services,' thus not justifying restrictions on CENVAT credit. Case-Laws Service Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399606