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2012 (5) TMI 546 - AT - Central ExciseCENVAT Credit - Nexus with manufacturing activity - Held that:- Further, subsequently in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], Hon'ble High Court of Bombay after considering the decision of Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. [2009 (8) TMI 14 - SUPREME COURT], has come to the conclusion that while deciding the admissibility of CENVAT Credit of Service Tax paid, the decision of Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. would not be applicable. Further, it was submitted on behalf of the respondent that Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs. Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT], has held that Group Health Insurance Policy, even though a welfare measure, the Service Tax paid on such service, would be admissible as CENVAT Credit - Decided against Revenue.
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