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2010 (12) TMI 251 - AT - Service TaxRebate - Tribunal in the case of CCE, Raipur vs. Raipur Rotocast Ltd reported in 2010 (16) STR 466 wherein it has been held that insurance of the capital goods whether in the factory or in transit and similarly the group insurance of the workers and staff is very much part of the business activity and every manufacturer or service provider has to use these services for his business As regards, the denial of refund relating to the group insurance/health policy is concerned, it is not disputed that there is no mandatory requirement to provide such services to the employees. No doubt, whatever expenses incurred for whatever benefit extended to the employees will also form part of the cost of output service. Merely because the cost of certain service form part of the output service, the same cannot be treated as input service eligible for credit. - Appeal is partly allowed
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