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2015 (3) TMI 137 - AT - Service TaxDenial of input service credit - benefit under Rule 2(l) of the Cenvat Credit Rules, 2004 - Held that:- The reliance of Maruti Suzuki (2009 (8) TMI 14 - SUPREME COURT) by the learned A.R. has no relevance to the facts of the appeals in question as in the case of Maruti Suzuki Ltd. (supra), CENVT credit is available on "inputs" and here we are discussing about the "input services". However, I find that the insurance cover on employees and on their dependents have no relation to the business activity of the appellant. Therefore, I do agree with the contention of the learned A.R. that the credit availed on the service tax paid on the "insurance service" is not admissible. For the rest of the services, I hold that the appellant is entitled for input service credit as per the judgment of the Ultra Tech Cement Ltd. Accordingly, I allow input service credit on all the services availed by the appellant in the course of manufacture except on insurance cover on the employees and on their dependents. - Decided in favour of assessee.
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