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2017 (8) TMI 1367 - CESTAT MUMBAICENVAT credit - insurance service - Held that: - The insurance coverage has not only covered life of the employees of appellant but also their dependents - Under Factories Act, workmen compensation is provided to the factory workers engaged in the manufacture covering them under insurance. Such a welfare measure having integral connection with the business of appellant, there should not be denial of CENVAT credit of the Service Tax paid to avail insurance service - appeal allowed - decided in favor of appellant.
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