https://www.taxtmi.com/caselaws?id=768528 Medical and health insurance taken for employees, where linked to statutory obligations and the assessee's business operations, may qualify as input service under Rule 2(l) of the CENVAT Credit Rules, 2004, because the personal-use exclusion does not apply when the cover is obtained in the assessee's name for business-related compliance. Insurance-linked services for CISF security personnel may also qualify where refinery security is integral to manufacturing activity and security is within the inclusive scope of input service. Credit already reversed for employees' dependent family members was not reopened, and interest or penalty was not sustained on that component where reversal had occurred before the show cause notice and the department had prior knowledge of the facts. en-us Mon, 07 Apr 2025 00:00:00 +0530 Wed, 29 Apr 2026 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768528 Medical and health insurance taken for employees, where linked to statutory obligations and the assessee's business operations, may qualify as input service under Rule 2(l) of the CENVAT Credit Rules, 2004, because the personal-use exclusion does not apply when the cover is obtained in the assessee's name for business-related compliance. Insurance-linked services for CISF security personnel may also qualify where refinery security is integral to manufacturing activity and security is within the inclusive scope of input service. Credit already reversed for employees' dependent family members was not reopened, and interest or penalty was not sustained on that component where reversal had occurred before the show cause notice and the department had prior knowledge of the facts. Case-Laws Central Excise Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768528