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    <title>2018 (12) TMI 367 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing them to avail Cenvat credit on service tax paid for insurance policies. It criticized the Commissioner (Appeals) for disregarding relevant laws and facts, emphasizing the importance of judicial discipline and consistency in decisions. The Tribunal set aside the impugned order, allowing the appeal with consequential relief, based on the nature of insurance coverage and a recent High Court decision supporting the eligibility of such policies for credit.</description>
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      <description>The Tribunal ruled in favor of the appellants, allowing them to avail Cenvat credit on service tax paid for insurance policies. It criticized the Commissioner (Appeals) for disregarding relevant laws and facts, emphasizing the importance of judicial discipline and consistency in decisions. The Tribunal set aside the impugned order, allowing the appeal with consequential relief, based on the nature of insurance coverage and a recent High Court decision supporting the eligibility of such policies for credit.</description>
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