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2013 (12) TMI 147 - CESTAT NEW DELHICenvat credit on input services - Credit availed for service tax paid on the insurance premium for covering the risk of the employees employed in the factory on contract basis - Held that:- they have statutory obligation to take insurance to care for persons working in the factory. Even if there is no statutory obligation, they have considered it to be in their business interest to do so. Services availed for such insurance can be prima facie considered to be an input service for manufacture - Stay granted.
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