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2014 (1) TMI 513 - CESTAT KOLKATAInsurance Auxiliary Service - Service of providing insurance policies - Tax liability discharged by Insurance company - Eligibility to CENVAT Credit - Held that:- it is not clear from the sample copies of policy placed before us as to whether the policy was taken in the name of the Applicant or in favour of the beneficiary of the said policies, who, the Applicant claimed to be their members of the club. Regarding the availability of CENVAT Credit, prima facie, we find that the Applicant had not been allowed the CENVAT Credit on the ground the documents on which they had availed credit were not the prescribed ones under Rule 9(1) of the CENVAT Credit Rules, 2004 - Conditional stay granted.
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