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<h1>Appellate Tribunal allows input service credit on insurance services, citing precedent.</h1> <h3>M/s GOLDEN TOBACCO LTD. Versus COMMISSIONER OF CENTRAL EXCISE. MUMBAI</h3> M/s GOLDEN TOBACCO LTD. Versus COMMISSIONER OF CENTRAL EXCISE. MUMBAI - TMI The Appellate Tribunal CESTAT MUMBAI allowed the appeal, granting input service credit on insurance services. The denial was based on the service not being availed in the factory premises, but the Tribunal ruled that such credit is not restricted to factory premises. Citing a precedent, the Tribunal held in favor of the appellant, setting aside the impugned order.