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2013 (12) TMI 787 - AT - Service TaxDenial of CENVAT Credit - Service tax on insurance premium paid - Held that:- When the appellant has undisputedly paid insurance premium for protection of its plant and machinery from various risks and hazards that cannot be isolated from consideration of Cenvat credit of Service Tax paid against premium. Although it does not contribute to manufacture directly but manufacture is made with such facility which had indirect nexus. On such premise the reasoning of the first appellate authority does not stand to reason nor sound well in law - Decided in favour of assessee.
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