https://www.taxtmi.com/caselaws?id=406737 Cenvat credit was held admissible on service tax paid for a workmen compensation insurance policy because the policy indemnified the assessee against its statutory liability under the Workmen Compensation Act, 1923. As the insured was the employer and the cover was not a benefit primarily for employees' personal use or consumption, the exclusion in Rule 2(l) of the Cenvat Credit Rules, 2004 did not apply. Credit could not be denied merely because the policy related to employees, so the entitlement to credit was affirmed. en-us Thu, 01 Apr 2021 00:00:00 +0530 Tue, 26 Apr 2022 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406737 Cenvat credit was held admissible on service tax paid for a workmen compensation insurance policy because the policy indemnified the assessee against its statutory liability under the Workmen Compensation Act, 1923. As the insured was the employer and the cover was not a benefit primarily for employees' personal use or consumption, the exclusion in Rule 2(l) of the Cenvat Credit Rules, 2004 did not apply. Credit could not be denied merely because the policy related to employees, so the entitlement to credit was affirmed. Case-Laws Service Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406737