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    <title>2012 (5) TMI 61 - CESTAT, MUMBAI</title>
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    <description>The definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly, and services used for insurance of workers retiring under a voluntary retirement scheme, insurance of export goods, and insurance abroad for sale were treated as covered input services. On that basis, the applicant was held to have made out a prima facie case for interim protection, so the pre-deposit of the entire demand, interest, and penalties was waived and recovery of the demand was stayed during pendency of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213008</link>
      <description>The definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 was applied broadly, and services used for insurance of workers retiring under a voluntary retirement scheme, insurance of export goods, and insurance abroad for sale were treated as covered input services. On that basis, the applicant was held to have made out a prima facie case for interim protection, so the pre-deposit of the entire demand, interest, and penalties was waived and recovery of the demand was stayed during pendency of the appeal.</description>
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      <pubDate>Thu, 05 Jan 2012 00:00:00 +0530</pubDate>
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