https://www.taxtmi.com/caselaws?id=420061 Staff insurance taken by an employer to comply with a statutory obligation and support employee welfare is not covered by the Rule 2(l) exclusion for services used primarily for the personal use or consumption of employees. Where the insurance is connected with employer liability and legal compliance, and not shown to be for individual employees' personal benefit, it qualifies as an input service for Cenvat credit. On that basis, the document states that such staff insurance services remain eligible for credit under the Cenvat Credit Rules, 2004. en-us Wed, 09 Mar 2022 00:00:00 +0530 Sat, 26 Mar 2022 08:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420061 Staff insurance taken by an employer to comply with a statutory obligation and support employee welfare is not covered by the Rule 2(l) exclusion for services used primarily for the personal use or consumption of employees. Where the insurance is connected with employer liability and legal compliance, and not shown to be for individual employees' personal benefit, it qualifies as an input service for Cenvat credit. On that basis, the document states that such staff insurance services remain eligible for credit under the Cenvat Credit Rules, 2004. Case-Laws Central Excise Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420061