https://www.taxtmi.com/caselaws?id=792103 Tour operator service classification, CENVAT credit eligibility, and limitation were addressed in relation to transport-related charges and insurance input services. The Tribunal's view that demands and denial of CENVAT credit were barred for the extended period was left undisturbed, while service tax demands on tour operator service, licence fee for transport of goods, and bus stand fee were also set aside for the normal period. Wrongful availment of CENVAT credit on third-party insurance was upheld for the normal period, and the matter was remitted to the Commissioner for recomputation on that basis. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 21 May 2026 18:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792103 Tour operator service classification, CENVAT credit eligibility, and limitation were addressed in relation to transport-related charges and insurance input services. The Tribunal's view that demands and denial of CENVAT credit were barred for the extended period was left undisturbed, while service tax demands on tour operator service, licence fee for transport of goods, and bus stand fee were also set aside for the normal period. Wrongful availment of CENVAT credit on third-party insurance was upheld for the normal period, and the matter was remitted to the Commissioner for recomputation on that basis. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792103