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    <title>2013 (12) TMI 266 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit on service tax paid for employees&#039; group insurance, mediclaim and life insurance was treated as admissible where the insurance services were connected with the manufacturing activity and aligned with the requirement to insure employees under the Employees State Insurance Act. The authorities were also held not to travel beyond the show cause notice: a denial based on an unpleaded allegation that the cover extended to family members could not be sustained. On the facts stated in the notice, the credit claim stood allowed and the denial was unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=240601</link>
      <description>Cenvat credit on service tax paid for employees&#039; group insurance, mediclaim and life insurance was treated as admissible where the insurance services were connected with the manufacturing activity and aligned with the requirement to insure employees under the Employees State Insurance Act. The authorities were also held not to travel beyond the show cause notice: a denial based on an unpleaded allegation that the cover extended to family members could not be sustained. On the facts stated in the notice, the credit claim stood allowed and the denial was unsustainable.</description>
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      <pubDate>Fri, 23 Aug 2013 00:00:00 +0530</pubDate>
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