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2018 (10) TMI 826 - AT - Central ExciseCENVAT credit - input service - insurance premium paid towards Employees Compensation Insurance Policy - Held that:- The Chandigarh Bench of the Tribunal has in the case of Commissioner of Central Excise, Delhi-III Vs. Suzuki Motorcycle India Pvt. Ltd. [2016 (9) TMI 576 - CESTAT CHANDIGARH], where it was held that It is found that insurance service has been availed by the assessee of medical insurance of their employees which they are statutory required to availed in the light of employee State Insurance Act which provides that the assessee is compulsory required to take insurance of the employee, therefore, the said service is integrally part of the manufacturing activity and they are entitled to avail the cenvat credit on the said services - appeal allowed - decided in favor of appellant.
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