https://www.taxtmi.com/caselaws?id=460569 CESTAT Mumbai held that appellant was entitled to CENVAT credit for service tax paid on insurance premiums for both employees and their family members. The tribunal relied on Bombay HC decisions in Coca Cola and Ultratech Cement, ruling that insurance services qualify as input services under rule 2(l) of CENVAT Rules. The court determined that establishing integral connection between service and manufacturing business was not necessary for claiming credit under the definition applicable prior to 01.04.2011 amendment. The reference was answered in appellant's favor. en-us Mon, 18 Mar 2024 00:00:00 +0530 Sat, 30 May 2026 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460569 CESTAT Mumbai held that appellant was entitled to CENVAT credit for service tax paid on insurance premiums for both employees and their family members. The tribunal relied on Bombay HC decisions in Coca Cola and Ultratech Cement, ruling that insurance services qualify as input services under rule 2(l) of CENVAT Rules. The court determined that establishing integral connection between service and manufacturing business was not necessary for claiming credit under the definition applicable prior to 01.04.2011 amendment. The reference was answered in appellant's favor. Case-Laws Service Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460569