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    <title>2017 (11) TMI 151 - CESTAT BANGALORE</title>
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    <description>Cenvat credit on service tax paid for employee life insurance and employee transportation was treated as admissible because such welfare services were found to have sufficient nexus with manufacturing activity and were regarded as input services in earlier binding precedent. The employer&#039;s statutory obligation to provide employee insurance further supported the conclusion that the services were not extraneous to the business process. The revenue&#039;s challenge therefore failed.</description>
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      <description>Cenvat credit on service tax paid for employee life insurance and employee transportation was treated as admissible because such welfare services were found to have sufficient nexus with manufacturing activity and were regarded as input services in earlier binding precedent. The employer&#039;s statutory obligation to provide employee insurance further supported the conclusion that the services were not extraneous to the business process. The revenue&#039;s challenge therefore failed.</description>
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