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    <title>2018 (2) TMI 1725 - CESTAT DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing Cenvat credit on telephone services as they are essential for manufacturing activities. However, Cenvat credit on insurance services for marine specific voyage and finished goods after the place of removal was denied. The appellant was permitted to claim Cenvat credit on group insurance for employees and group gratuity scheme as these services were not excluded. The judgment upheld the appellant&#039;s entitlement to Cenvat credit on essential services and clarified the eligibility criteria for specific insurance services.</description>
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      <title>2018 (2) TMI 1725 - CESTAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=272663</link>
      <description>The Tribunal ruled in favor of the appellant, allowing Cenvat credit on telephone services as they are essential for manufacturing activities. However, Cenvat credit on insurance services for marine specific voyage and finished goods after the place of removal was denied. The appellant was permitted to claim Cenvat credit on group insurance for employees and group gratuity scheme as these services were not excluded. The judgment upheld the appellant&#039;s entitlement to Cenvat credit on essential services and clarified the eligibility criteria for specific insurance services.</description>
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