https://www.taxtmi.com/caselaws?id=780470 Group mediclaim insurance and employee group insurance are treated as input services under Rule 2(l) of the Cenvat Credit Rules, 2004, so service tax credit on such insurance is admissible and denial on merits is not sustainable. Where the entitlement issue itself is debatable and has been referred to a Larger Bench, the record does not support a finding of suppression of facts with intent to evade service tax, so invocation of the extended period is not justified. The practical effect is that the demand is barred by limitation as well as unsustainable on merits when based on these grounds. en-us Thu, 23 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780470 Group mediclaim insurance and employee group insurance are treated as input services under Rule 2(l) of the Cenvat Credit Rules, 2004, so service tax credit on such insurance is admissible and denial on merits is not sustainable. Where the entitlement issue itself is debatable and has been referred to a Larger Bench, the record does not support a finding of suppression of facts with intent to evade service tax, so invocation of the extended period is not justified. The practical effect is that the demand is barred by limitation as well as unsustainable on merits when based on these grounds. Case-Laws Service Tax Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780470