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2015 (12) TMI 77 - CESTAT CHENNAICENVAT Credit - exemption under Notification No. 9/2002, dated 1-8-2002 - Insurance Auxiliary Services - Held that:- It is to be noted that the period involved is prior to the notification of Cenvat Credit Rules, 2004. During the period Rules prescribed one-to-one correspondence between input service and output service for eligibility to credit. Further there was no concept of “deemed output service provider” as in the case of Rule 2(p) in Cenvat Credit Rules, 2004. - As per the rules which existed at the relevant time, this was not an input service for any taxable output service provided by the appellant and they did not qualify for the credit as claimed. Therefore, the appeal is not maintainable - Decided against Assessee.
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