https://www.taxtmi.com/caselaws?id=421691 The Tribunal concluded that insurance premiums paid for medi-claim facilities under VSS qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. Additionally, the Tribunal held that Cost Accounting Standard-4 (CAS-4) is applicable for determining eligibility for CENVAT credit even if goods are not captively consumed. The matter was directed to the Division Bench for further consideration, with the appellant entitled to avail CENVAT credit on service tax paid for insurance premiums under VSS. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 17 Aug 2022 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421691 The Tribunal concluded that insurance premiums paid for medi-claim facilities under VSS qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. Additionally, the Tribunal held that Cost Accounting Standard-4 (CAS-4) is applicable for determining eligibility for CENVAT credit even if goods are not captively consumed. The matter was directed to the Division Bench for further consideration, with the appellant entitled to avail CENVAT credit on service tax paid for insurance premiums under VSS. Case-Laws Central Excise Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421691