https://www.taxtmi.com/caselaws?id=441811 The Appellate Tribunal CESTAT KOLKATA set aside the disallowance of Cenvat Credit on certain input services for the period from May 2011 to March 2012. The Tribunal ruled in favor of the Appellant, stating that the insurance coverage for employees was essential for their safety and security and should not be excluded from the definition of input service. Additionally, the Tribunal found that the demand was time-barred and should be dropped along with interest and penalty. The Appeal by the Appellant was allowed on limitation with consequential relief. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441811 The Appellate Tribunal CESTAT KOLKATA set aside the disallowance of Cenvat Credit on certain input services for the period from May 2011 to March 2012. The Tribunal ruled in favor of the Appellant, stating that the insurance coverage for employees was essential for their safety and security and should not be excluded from the definition of input service. Additionally, the Tribunal found that the demand was time-barred and should be dropped along with interest and penalty. The Appeal by the Appellant was allowed on limitation with consequential relief. Case-Laws Central Excise Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441811