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    <title>2018 (12) TMI 367 - CESTAT CHENNAI</title>
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    <description>Cenvat credit on service tax paid for group insurance and personal accident insurance was treated as admissible where the policies were taken for employee welfare and to satisfy labour-law compliance. The reasoning was that such insurance covers risks arising in the course of employment and falls within input services when linked to statutory labour obligations. The earlier view in the assessee&#039;s own case was followed, and no sufficient basis was found to depart from it. The denial of credit was therefore unsustainable.</description>
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