https://www.taxtmi.com/caselaws?id=786520 The article clarifies that where life insurance premiums and associated investment/management components attract service tax, those services retain a taxable character and do not qualify as exempted services; therefore the statutory restriction limiting utilisation of cenvat credit to a fixed percentage on output service does not apply to such insurers, and they remain entitled to full cenvat credit on inputs and input services attributable to the taxable insurance activity. en-us Mon, 17 Nov 2025 00:00:00 +0530 Sat, 14 Feb 2026 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786520 The article clarifies that where life insurance premiums and associated investment/management components attract service tax, those services retain a taxable character and do not qualify as exempted services; therefore the statutory restriction limiting utilisation of cenvat credit to a fixed percentage on output service does not apply to such insurers, and they remain entitled to full cenvat credit on inputs and input services attributable to the taxable insurance activity. Case-Laws Service Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786520