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2013 (1) TMI 117 - AT - Service TaxDenial of CENVAT credit on insurance service - Held that:- As decided CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] having regard to the provisions of the Employees State Insurance Act, 1948 and the Workmens Compensation Act the insurance policy taken by the assessee was a service constituting activity relating to business and hence an input service under Rule 2(l) of the CENVAT Credit Rules, 2004 for the purpose of CENVAT credit. As the Hon'ble High Court's judgment was accepted by the Department assessee's appeal is allowed in this case.
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