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    <title>Appellants Entitled to Refund of Unutilized CENVAT Credit on Group Insurance Policy as Eligible Input Service.</title>
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    <description>Refund of unutilized CENVAT Credit - appellants are rightly eligible to take credit of service tax paid on insurance premium on Group Insurance Policy, as the said service is an eligible input service</description>
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      <description>Refund of unutilized CENVAT Credit - appellants are rightly eligible to take credit of service tax paid on insurance premium on Group Insurance Policy, as the said service is an eligible input service</description>
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