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    <title>2016 (4) TMI 370 - CESTAT CHENNAI</title>
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    <description>The Tribunal found that while insurance for employees against accidents and health issues qualifies as an input service directly related to manufacturing activities, insurance for employees&#039; families does not. The appellant&#039;s penalty under Rule 15 of Cenvat Credit Rules, 2004, was set aside due to no malicious intent. The Tribunal remanded the matter for quantifying the eligible credit, absolving the appellant from the penalty.</description>
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      <description>The Tribunal found that while insurance for employees against accidents and health issues qualifies as an input service directly related to manufacturing activities, insurance for employees&#039; families does not. The appellant&#039;s penalty under Rule 15 of Cenvat Credit Rules, 2004, was set aside due to no malicious intent. The Tribunal remanded the matter for quantifying the eligible credit, absolving the appellant from the penalty.</description>
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