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    <title>2012 (12) TMI 791 - CESTAT, Mumbai</title>
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    <description>Cenvat credit on Custom House Agents service was treated as admissible where it related to export of goods, and telephone charges and insurance linked to plant, machinery and employees were also accepted on the basis of prior Tribunal and High Court precedent. Insurance of goods in transit was excluded from input service because it related to goods after removal from the factory and not to the manufacturing process. Partial relief was therefore granted by directing only a limited pre-deposit, with stay of recovery of the balance on compliance.</description>
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