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2013 (11) TMI 1498 - AT - Service TaxCENVAT Credit - Whether appellant is entitled to the Service Tax credit of Service Tax paid by the appellant on the personal insurance of its employees - Held that:- period of demand in the present appeal is August 2005 to March 2008 before the amendment carried out under Notification No.3/2011-CE(NT), dt.01.03.2011 made effective from 01.04.2011, when life insurance and health insurance services for the employees were specifically excluded from the definition of ‘input service’ under Rule 2(l) of the CENVAT Credit Rules, 2004 - Following decision of Surani Ceramics Ltd. Vs. CCE Rajkot [2011 (8) TMI 311 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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