https://www.taxtmi.com/caselaws?id=797339 Pre-1 April 2011, the unamended definition of input service had broad inclusive coverage for services used in activities relating to business. Vehicle insurance and employee accidental and medical insurance, including group health insurance extending to employees' family members, fell within both the main and inclusive limbs of that definition. Eligibility for CENVAT credit did not require proof of an integral connection between each insurance service and the output service. CENVAT credit on these insurance services was therefore admissible for the relevant period. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797339 Pre-1 April 2011, the unamended definition of input service had broad inclusive coverage for services used in activities relating to business. Vehicle insurance and employee accidental and medical insurance, including group health insurance extending to employees' family members, fell within both the main and inclusive limbs of that definition. Eligibility for CENVAT credit did not require proof of an integral connection between each insurance service and the output service. CENVAT credit on these insurance services was therefore admissible for the relevant period. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797339