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2016 (11) TMI 276 - CESTAT AHMEDABADRecovery of CENVAT Credit - input services - Health Insurance services - Air Travel Services - Held that: - I find that in the aforesaid judgments both these services are considered to fall within the scope of definition of input services as business activity defined under Rule 2(l) of CENVAT Credit Rules 2004. Therefore, I do not have any hesitation to follow the said decisions and hold that Credit is admissible on these input services. Consequently, the impugned order is set aside - appeal allowed - decided in favor of appellant.
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