Prior to 01.04.2011 CENVAT credit eligible on insurance premium in respect of dependent/family members of employees

M/s. BPL Telecom Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Bangalore)

prior to the amendment in the definition of input service e.f 1.4.2011, the scope of input service was very wide and it includes all the services which fall in or in relation to the manufacture of final product. Further, I find that the appellants are entitled to CENVAT credit of service tax paid on insurance premium in respect of dependent/family members of the employees. Further, I find that the Tribunal in the case of Ramboll Imisoft Pvt

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