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    <title>2014 (1) TMI 662 - CESTAT NEW DELHI</title>
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    <description>The appellant, a cement manufacturer, was granted Cenvat credit for service tax paid on a group accident insurance policy for contract workers. The judge determined that obtaining insurance for workers, including contract workers, was a legal obligation under the Workmen&#039;s Compensation Act, constituting an input service related to manufacturing. Citing a previous Tribunal decision, the judge overturned the denial of Cenvat credit, allowing the appeal in favor of the appellant.</description>
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      <description>The appellant, a cement manufacturer, was granted Cenvat credit for service tax paid on a group accident insurance policy for contract workers. The judge determined that obtaining insurance for workers, including contract workers, was a legal obligation under the Workmen&#039;s Compensation Act, constituting an input service related to manufacturing. Citing a previous Tribunal decision, the judge overturned the denial of Cenvat credit, allowing the appeal in favor of the appellant.</description>
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      <pubDate>Thu, 21 Feb 2013 00:00:00 +0530</pubDate>
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