https://www.taxtmi.com/caselaws?id=769152 CESTAT Kolkata held that appellant, a public sector undertaking, was not liable for service tax on CENVAT credit availed for input services used for both taxable and exempt insurance services. The tribunal found that insurance agent's license covered both categories, making it a common service rather than exclusively exempt service. Appellant had been regularly reversing CENVAT credit under Rule 6(3)(i) and filing statutory returns. Revenue failed to prove exclusive use for exempt services. Extended period of limitation was rejected as no willful suppression was established. Appeal allowed on merits and time bar. en-us Wed, 16 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769152 CESTAT Kolkata held that appellant, a public sector undertaking, was not liable for service tax on CENVAT credit availed for input services used for both taxable and exempt insurance services. The tribunal found that insurance agent's license covered both categories, making it a common service rather than exclusively exempt service. Appellant had been regularly reversing CENVAT credit under Rule 6(3)(i) and filing statutory returns. Revenue failed to prove exclusive use for exempt services. Extended period of limitation was rejected as no willful suppression was established. Appeal allowed on merits and time bar. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769152