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2017 (1) TMI 695 - AT - Central ExciseCenvat Credit - Insurance services - demand on the ground that the activities carried out by the appellant fall within the category of welfare activities and insurance services broadly cover the companies property against exigencies such as fire and the said services are not input services used in or in relation to the manufacture or for furtherance of business - Held that: - this issue is no more res integra and has been held in favor of the appellant in the case of CCE, Bangalore-III vs. Stanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT], where it was held that merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit - credit allowed - appeal allowed - decided in favor of appellant.
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