Cenvat Credit eligible on Service Tax on Insurance Premium for Employees opted for Voluntary Separation Scheme

Reliance Industries Ltd Vs Commissioner Central Excise & Service Tax (CESTAT Mumbai)

The two issues that have been referred to the Larger Bench of the Tribunal are, therefore, answered in following manner:

(i) The answer to the first issue would be:

a. The Bombay High Court in Coca Cola India and Ultratech Cement has settled the interpretation of ^„input service‟ in rule 2(l) of the 2004 Rules, as it stood prior to its amendment on 01.04.2011;

b. The definition of input service can be effectively divided into the following five categories, in so far as a manufacturer is concerned:

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