https://www.taxtmi.com/caselaws?id=798385 Cenvat credit is admissible on group mediclaim and group personal accident insurance policies obtained for employees where they are connected with employment and employer liability. The exclusion in Rule 2(l)(C) applies to specified services, including life and health insurance and vacation travel benefits, when used primarily for employees' personal use or consumption. Policies not obtained for vacation purposes and distinguishable from life-insurance policies specifically covered by the exclusion do not fall within that bar. Accordingly, employer-provided group medical and personal accident cover qualifies for Cenvat credit. en-us Tue, 01 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798385 Cenvat credit is admissible on group mediclaim and group personal accident insurance policies obtained for employees where they are connected with employment and employer liability. The exclusion in Rule 2(l)(C) applies to specified services, including life and health insurance and vacation travel benefits, when used primarily for employees' personal use or consumption. Policies not obtained for vacation purposes and distinguishable from life-insurance policies specifically covered by the exclusion do not fall within that bar. Accordingly, employer-provided group medical and personal accident cover qualifies for Cenvat credit. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798385