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    <description>Product insurance services availed from abroad on reverse charge basis were examined for Cenvat credit eligibility on the basis of their nexus with manufacturing activity. The note records that earlier Tribunal decisions had treated product liability insurance as falling within the definition of input service, supporting credit availability for such services. On that reasoning, Cenvat credit was stated to be admissible and consequential relief followed.</description>
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      <description>Product insurance services availed from abroad on reverse charge basis were examined for Cenvat credit eligibility on the basis of their nexus with manufacturing activity. The note records that earlier Tribunal decisions had treated product liability insurance as falling within the definition of input service, supporting credit availability for such services. On that reasoning, Cenvat credit was stated to be admissible and consequential relief followed.</description>
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