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2009 (3) TMI 620 - CESTAT, MUMBAIDemand - Rule 2(l) of the Cenvat Credit Rules, 2004 - Cenvat credit - It is submitted that the company employees who undertook travels had done so for business purpose connected with the factory activities and, therefore, service tax paid on the travel charges should be admissible to the appellants as input service tax credit - This very vehicles received service from authorized service station and credit of service tax paid on such service was allowed by the lower authorities. If that be the case, prima facie, there is no point in holding that the insurance service in respect of the company vehicles was not availed directly or indirectly in relation to the production/clearance of tyres - no invoice or other document is available on record to differentiate credit of Rs. 60,545/- from credit of Rs. 12,148 - Decided in favor of the assessee
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