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2016 (6) TMI 676 - AT - Service TaxRefund - accumulated Cenvat Credit - export of services - Rule 5 of the Cenvat Credit Rules 2004 eligibility of input services - Held that:- The insurance of dependants of the employees cannot be considered to be having nexus with providing output services by the appellant - the insurance services availed by appellant for dependants/family members does not qualify as input service. Refund on various input services allowed expect Insurance Services of dependants of the employees - decided partly in favor of assessee.
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