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    <title>2012 (10) TMI 689 - CESTAT,  BANGALORE</title>
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    <description>The appellate authority held that the insurance service indirectly aided the business activity of the respondent, making them eligible for Cenvat credit on the service tax paid for insurance premium. The judge determined a remand was necessary to verify if the insurance premium costs were passed on to the respondent. The impugned order was set aside, and the matter remanded for fresh adjudication, with the respondent granted the opportunity to present evidence during the readjudication process.</description>
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      <description>The appellate authority held that the insurance service indirectly aided the business activity of the respondent, making them eligible for Cenvat credit on the service tax paid for insurance premium. The judge determined a remand was necessary to verify if the insurance premium costs were passed on to the respondent. The impugned order was set aside, and the matter remanded for fresh adjudication, with the respondent granted the opportunity to present evidence during the readjudication process.</description>
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