https://www.taxtmi.com/caselaws?id=794952 Reinsurance services relating to qualifying weather-based crop insurance and approved agricultural schemes were treated as exempt, while Rule 6 reversal could not be demanded on total Cenvat credit contrary to the applicable scheme. Restoration of reversed credit was distinguished from a duty refund, so Section 11B did not govern re-credit claims. Credit on motor-vehicle service or repair was admissible where supported by the applicable decisions. Input-service credit, reverse-charge credit and adjustment issues required fresh documentary verification. The statutory limit on same-year capital-goods credit remained applicable despite no express prohibition on claiming full credit. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794952 Reinsurance services relating to qualifying weather-based crop insurance and approved agricultural schemes were treated as exempt, while Rule 6 reversal could not be demanded on total Cenvat credit contrary to the applicable scheme. Restoration of reversed credit was distinguished from a duty refund, so Section 11B did not govern re-credit claims. Credit on motor-vehicle service or repair was admissible where supported by the applicable decisions. Input-service credit, reverse-charge credit and adjustment issues required fresh documentary verification. The statutory limit on same-year capital-goods credit remained applicable despite no express prohibition on claiming full credit. Case-Laws Service Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794952