https://www.taxtmi.com/caselaws?id=785256 Issue concerns entitlement to Cenvat credit of service tax paid on professional indemnity insurance. The analysis finds that where the insurance relates directly to the business and there is a direct and visible nexus between input services and output services rendered by the provider, the service tax credit is permissible. Prior tribunal precedents treating the matter in favour of assessees are applied as persuasive authority. Consequence: credit for service tax on professional indemnity insurance is allowed and the impugned denial is set aside. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 08:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785256 Issue concerns entitlement to Cenvat credit of service tax paid on professional indemnity insurance. The analysis finds that where the insurance relates directly to the business and there is a direct and visible nexus between input services and output services rendered by the provider, the service tax credit is permissible. Prior tribunal precedents treating the matter in favour of assessees are applied as persuasive authority. Consequence: credit for service tax on professional indemnity insurance is allowed and the impugned denial is set aside. Case-Laws Service Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785256