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2015 (7) TMI 712 - AT - Service TaxCENVAT Credit - input service - transit insurance - whether the insurance premium has relevancy to the risk covering the goods. - Held that:- it is the coverage of risk and that is attributable to goods in transit is in question. But not the Service Tax paid on transport delivering goods at buyer’s doorstep. While the goods are in transit, the risk cover is made by insurance. Transport service and insurance on goods being distinct, the claim of Cenvat credit is also distinct. - Decided in favour of assessee.
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