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    <title>2016 (8) TMI 723 - CESTAT CHENNAI</title>
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    <description>The appellant was entitled to Cenvat credit on insurance service for health insurance of factory employees as the service was availed to overcome hazards under the Workmen&#039;s Compensation Act. Additionally, the appellant was deemed eligible for Cenvat credit on service tax paid for Pest Control Service to protect the company&#039;s property, as it was integral to safeguarding the business. The Tribunal allowed the appeal, upholding the appellant&#039;s entitlement to Cenvat credit on both insurance service and Pest Control Service.</description>
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      <description>The appellant was entitled to Cenvat credit on insurance service for health insurance of factory employees as the service was availed to overcome hazards under the Workmen&#039;s Compensation Act. Additionally, the appellant was deemed eligible for Cenvat credit on service tax paid for Pest Control Service to protect the company&#039;s property, as it was integral to safeguarding the business. The Tribunal allowed the appeal, upholding the appellant&#039;s entitlement to Cenvat credit on both insurance service and Pest Control Service.</description>
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