CENVAT Credit eligibility for employee medical insurance u/r 2(l), extended limitation period, penalty reduced by 25%.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - input services - Group Medical insurance Policy for its employees and their family members - scope of amended definition of ‘input service’ under Rule 2(l) of Cenvat Credit Rules, 2004 - invocation of extended period of limitation - this relief can be granted to the appellants and accordingly the penalty is reduced to 25% - AT....