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    <title>Input Service credit - Insurance policy for the Barges &amp; Tugs -Reg</title>
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    <description>Insurance taken for company barges and tugs (Hull &amp; Machinery, War Risk, Third Party Liability) can qualify as input service for the business of supplying tangible goods; where these insurance services relate to the business and enhance or support the quality of output services, CENVAT credit on service tax paid may be availed, a position supported by adviser commentary and favourable judicial decisions.</description>
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      <description>Insurance taken for company barges and tugs (Hull &amp; Machinery, War Risk, Third Party Liability) can qualify as input service for the business of supplying tangible goods; where these insurance services relate to the business and enhance or support the quality of output services, CENVAT credit on service tax paid may be availed, a position supported by adviser commentary and favourable judicial decisions.</description>
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