https://www.taxtmi.com/caselaws?id=798713 The pre-1 April 2011 definition of input service under the CENVAT Credit Rules covered services used in activities relating to business and did not require a direct nexus with exported output services. Employee group insurance could therefore qualify for Rule 5 refund, subject to verification of the amount and other statutory conditions. Club membership services require evidence of actual business use, such as customer entertainment or business meetings; employee health, fitness or recreation use alone does not establish eligibility. Rule 5 refund is confined to eligible accumulated credit for the claimed refund period, excluding credit relating to services received after that period. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798713 The pre-1 April 2011 definition of input service under the CENVAT Credit Rules covered services used in activities relating to business and did not require a direct nexus with exported output services. Employee group insurance could therefore qualify for Rule 5 refund, subject to verification of the amount and other statutory conditions. Club membership services require evidence of actual business use, such as customer entertainment or business meetings; employee health, fitness or recreation use alone does not establish eligibility. Rule 5 refund is confined to eligible accumulated credit for the claimed refund period, excluding credit relating to services received after that period. Case-Laws Service Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798713