https://www.taxtmi.com/caselaws?id=765556 For the pre-01.04.2011 regime, input service covered services used directly or indirectly in relation to output service and services with a business nexus. On that basis, Cenvat credit on insurance premium paid for employees and their family members was admissible because the expenditure was linked to employee welfare and business functioning. Cenvat credit on mandap keeper services for annual day celebrations was also admissible because the celebrations were treated as connected with business environment and employee engagement. The denial of credit, interest and penalties could not be sustained, and the appeals were allowed with consequential relief. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765556 For the pre-01.04.2011 regime, input service covered services used directly or indirectly in relation to output service and services with a business nexus. On that basis, Cenvat credit on insurance premium paid for employees and their family members was admissible because the expenditure was linked to employee welfare and business functioning. Cenvat credit on mandap keeper services for annual day celebrations was also admissible because the celebrations were treated as connected with business environment and employee engagement. The denial of credit, interest and penalties could not be sustained, and the appeals were allowed with consequential relief. Case-Laws Service Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765556