https://www.taxtmi.com/caselaws?id=439988 CESTAT New Delhi held that Cenvat credit availed on employee insurance policies was eligible and the reversal orders were set aside, aligning with precedents affirming such services as input services related to business. Regarding reversal under Rule 6(3) of CCR, 2004 for non-taxable services in Jammu and Kashmir, the Tribunal found that substantial compliance by the appellant in calculating and paying the proportionate amount negated additional reversal, thus overturning the lower authority's order. On the penalty for non-payment of service tax under reverse charge on legal services, since the liability was discharged timely and the issue was sub judice before the HC, the penalty and interest were held unjustified. Consequently, the Tribunal allowed the appeal, setting aside the demand and penalty orders against the appellant. en-us Wed, 05 Jul 2023 00:00:00 +0530 Mon, 11 Aug 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439988 CESTAT New Delhi held that Cenvat credit availed on employee insurance policies was eligible and the reversal orders were set aside, aligning with precedents affirming such services as input services related to business. Regarding reversal under Rule 6(3) of CCR, 2004 for non-taxable services in Jammu and Kashmir, the Tribunal found that substantial compliance by the appellant in calculating and paying the proportionate amount negated additional reversal, thus overturning the lower authority's order. On the penalty for non-payment of service tax under reverse charge on legal services, since the liability was discharged timely and the issue was sub judice before the HC, the penalty and interest were held unjustified. Consequently, the Tribunal allowed the appeal, setting aside the demand and penalty orders against the appellant. Case-Laws Service Tax Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439988