https://www.taxtmi.com/caselaws?id=780395 Group medical insurance for employees can qualify as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 where it is used by a provider of taxable output service. The main limb of the definition is satisfied because the service supports provision of the output service by enabling employees to work effectively, and the inclusive limb is also met because the service relates to business. On that basis, service tax paid on such insurance is eligible for CENVAT credit and, where applicable, refund under Rule 5. en-us Tue, 07 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 12:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780395 Group medical insurance for employees can qualify as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 where it is used by a provider of taxable output service. The main limb of the definition is satisfied because the service supports provision of the output service by enabling employees to work effectively, and the inclusive limb is also met because the service relates to business. On that basis, service tax paid on such insurance is eligible for CENVAT credit and, where applicable, refund under Rule 5. Case-Laws Service Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780395