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2017 (11) TMI 1646 - CESTAT MUMBAICENVAT credit - rent-a-cab service - insurance service received to insure the life of employees and their family member - Held that: - In respect of rent-a-cab services availed, whether the vehicle was capital goods was not proved by Revenue. It does not appeal to common sense as to how a service recipient having no scope to know whether the motor vehicle was capital goods or not shall face adversity even though he has paid tax on the service of rent-a-cab availed - credit allowed. Insurance service received to insure the life of employees and their family member - Held that: - taking into consideration the appellant was a manufacturer, its employees including their family members are insured, there should not be denial of cenvat credit since insuring workers has integral connection with manufacture - So also health insurance being requisite of labour welfare legislation, denial of cenvat credit of service tax paid on insurance service availed for the employees welfare would be unreasonable - credit allowed. Appeal allowed - decided in favor of appellant.
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