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    <title>2018 (2) TMI 2 - CESTAT CHENNAI</title>
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    <description>Cenvat credit for service tax paid under reverse charge on product insurance services obtained from abroad is treated as admissible where the insurance has a sufficient connection with manufacturing activity. Product liability insurance falls within the scope of input services under the Cenvat credit framework. Earlier Tribunal decisions recognising this nexus support eligibility for credit, and the challenged denial of credit was set aside with consequential relief.</description>
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      <description>Cenvat credit for service tax paid under reverse charge on product insurance services obtained from abroad is treated as admissible where the insurance has a sufficient connection with manufacturing activity. Product liability insurance falls within the scope of input services under the Cenvat credit framework. Earlier Tribunal decisions recognising this nexus support eligibility for credit, and the challenged denial of credit was set aside with consequential relief.</description>
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