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2013 (2) TMI 280 - AT - Central ExciseCenvat Credit - Input services - Cenvat credit in respect of insurance service of factory premises - Held that:- In CENVAT Credit Rules, it is nowhere prescribed that input service credit is available only when service has been availed in the factory premises. Following the decision in case of IDEA CELLULAR LTD.(2011 (1) TMI 811 - CESTAT, NEW DELHI) that insurance of vehicles, laptop and insurance for cash during its transit from the cash collection centre to the bank can be treated as input service and is entitled for input service credit. - In favour of assessee
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