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2019 (2) TMI 1244 - AT - Service TaxCENVAT Credit - input services - Overseas Mediclaim Insurance Policy for employees who were sent for undertaking works in their project abroad - Held that:- The definition of “input service” with effect from 01.04.2011 excludes life and health insurance services availed for personal use or for personal consumption of employees - The definition of “input service” with effect from 01.04.2011 excludes life and health insurance services availed for personal use or for personal consumption of employees The Hon’ble jurisdictional High Court in the case of M/s. Ganesan Builders Ltd., [2018 (10) TMI 269 - MADRAS HIGH COURT] has analysed the very same issue with regard to the definition of “input service”, after 01.04.2011 and held that credit on such insurance services is eligible. - appeal allowed - decided in favor of appellant.
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