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    <description>Cenvat credit on service tax paid for employees&#039; mediclaim policy was held admissible because employee health insurance taken in the course of business obligations falls within input service, consistent with binding High Court precedent. The dispute over credit for the alleged keyman insurance policy for the Managing Director was remitted for fresh adjudication because the record showed a factual controversy about the policy&#039;s true nature, requiring documents and further hearing before the original authority.</description>
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      <description>Cenvat credit on service tax paid for employees&#039; mediclaim policy was held admissible because employee health insurance taken in the course of business obligations falls within input service, consistent with binding High Court precedent. The dispute over credit for the alleged keyman insurance policy for the Managing Director was remitted for fresh adjudication because the record showed a factual controversy about the policy&#039;s true nature, requiring documents and further hearing before the original authority.</description>
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