The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency...

The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was held that insurance services qualify as eligible input services if not used for personal use. The insurance services provided coverage for business travel abroad, directly related to the output services. Similarly, air travel agency services for business purposes were deemed eligible input services. The Tribunal cited precedents supporting the admissibility of insurance services for Cenvat credit. The exclusion of certain services post-amendment was discussed, clarifying that insurance and air travel services were not for personal use, thus eligible for Cenvat credit. The impugned order denying Cenvat credit was set aside, ruling in favor of the appellant. .....

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