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2012 (10) TMI 689 - AT - Central ExciseCenvat credit of service tax paid on insurance service - input service - manufacturing activity of the respondent was undertaken by the labourers provided by the contractor - All the labourers are covered by insurance at the cost of the contractor who paid the insurance premium - during the material period, it was a statutory requirement that all workers be appropriately insured – Held that:- Insurance service was indirectly related to the manufacturing activity and hence would get covered under Rule 2(l) of the Cenvat Credit Rules, 2004 as an ‘input service - burden is on the respondent to show that the insurance premium paid by the contractor was either reimbursed by the respondent/manufacturer or otherwise factored into the cost of production of the final product. If this fact is established, the respondent can be said to have received the insurance service as an input service - matter is remanded to the original authority
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