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2018 (3) TMI 239 - CESTAT MUMBAICENVAT credit - whether the service tax paid on medical insurance premium for health insurance is admissible for cenvat credit or otherwise? - Held that: - the CISF employees are working for the appellant. In this fact, the service on which credit was availed i.e. medical premium for consumption is clearly excluded from the definition of input service - credit not allowed. Demand of interest - Held that: - the interest is chargeable only when the cenvat credit is taken as well as utilized therefore merely by taking credit and without utilization the interest under Rule 14 is not payable - interest is not chargeable. Appeal allowed in part.
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