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2013 (12) TMI 148 - CESTAT NEW DELHIStay application - CENVAT Credit - Group Insurance service - Held that:- Prima facie, insurance of employees is an input service necessary for maintenance of work force which manufactures final product. Therefore, I grant waiver of pre-deposit of duty amount and there shall be stay on collection of dues arising from the impugned order during pendency of the appeal - Following decision of CCE, Bangalore v Stanzen Toyotetsu India (P) Ltd [2011 (4) TMI 201 - KARNATAKA HIGH COURT ] - Stay granted.
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