Definition of ‘input service’ u/s. 2(l) of CCR doesn’t exclude re-insurance service

Commissioner of Central Excise Vs Oriental Insurance Company Ltd. (Delhi High court)  Delhi High Court held that the re-insurance services were not excluded from the definition of ‘input service’ as defined under Section 2(l) of the CENVAT Credit Rules, 2004 with effect from 01.04.2011. Facts- The appellant has filed the appeal u/s. 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 (the Act) impugning a final-order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT). By the impugned order, the learned CESTAT had held that ...