2011 (6) TMI 115 - KARNATAKA HIGH COURT

Cenvat credit - Scrutiny - Group Mediclaim Policy premium - rule 3 of the Cenvat Credit Rules, 2004 - Group Insurance Health Policy taken of the assessee is a service which would constitute an activity relating to business which is specifically included in the input service definition - merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessees are not entitled to the benefit of CENVAT credit - Therefore under the scheme of the Cenvat Credit Rules, 2004, the service fax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product is entitled to claim the credit - Decided in favour of the assessee