https://www.taxtmi.com/caselaws?id=417760 Service tax paid on reinsurance under a statutory pooling arrangement was treated as eligible input service credit under the CENVAT Credit Rules, 2004. The Court accepted that the pool was not a purely voluntary commercial device but an arrangement with statutory backing under the Insurance Act, 1938 and the applicable regulations, and that reinsurance formed an integral part of the insurance business with a direct nexus to the taxable output service. On that basis, the credit claim was upheld, and the Revenue failed to establish any substantial question of law. en-us Wed, 19 Jan 2022 00:00:00 +0530 Mon, 22 Dec 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417760 Service tax paid on reinsurance under a statutory pooling arrangement was treated as eligible input service credit under the CENVAT Credit Rules, 2004. The Court accepted that the pool was not a purely voluntary commercial device but an arrangement with statutory backing under the Insurance Act, 1938 and the applicable regulations, and that reinsurance formed an integral part of the insurance business with a direct nexus to the taxable output service. On that basis, the credit claim was upheld, and the Revenue failed to establish any substantial question of law. Case-Laws Service Tax Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417760