https://www.taxtmi.com/caselaws?id=785929 Entitlement to refund of CENVAT credit on insurance premiums was contested: health/general insurance falls within the exclusion from "input service" for the relevant period, and refund claims on those premiums were disallowed. Claims relating to life insurance and employee recoveries require verification of amounts recovered and service tax discharge; those claims were remanded for documentary proof and recalculation. The refund computation under Rule 5 must be revisited by the adjudicating authority, deducting ineligible credit but not reversing credit already used for domestic liability, and invoices addressed to an SEZ unit were remanded for verification of exclusive consumption in the STPI unit. en-us Fri, 30 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 18:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785929 Entitlement to refund of CENVAT credit on insurance premiums was contested: health/general insurance falls within the exclusion from "input service" for the relevant period, and refund claims on those premiums were disallowed. Claims relating to life insurance and employee recoveries require verification of amounts recovered and service tax discharge; those claims were remanded for documentary proof and recalculation. The refund computation under Rule 5 must be revisited by the adjudicating authority, deducting ineligible credit but not reversing credit already used for domestic liability, and invoices addressed to an SEZ unit were remanded for verification of exclusive consumption in the STPI unit. Case-Laws Service Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785929