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of <h1>Bank's Cenvat credit for insurance premium upheld as integral to banking business.</h1> <h3>DCB Bank Ltd Versus Commissioner of Service Tax-I, Mumbai</h3> DCB Bank Ltd Versus Commissioner of Service Tax-I, Mumbai - 2017 [6] G.S.T.L. 479 The Appellate Tribunal CESTAT MUMBAI allowed Cenvat credit for service tax paid on insurance premium by a bank, as the insurance was integrally connected with the banking business to protect against risks in lending. The appeal was allowed.
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