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    <title>2018 (2) TMI 2051 - CESTAT AHMEDABAD</title>
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    <description>Service tax paid on insurance premium relating to employees and workers was held eligible for Cenvat credit where the premium was incurred in compliance with the statutory requirement under Section 38 of the Employees State Insurance Act, 1948. The Tribunal noted that the issue was already covered by earlier decisions and treated the statutory obligation as sufficient to link the insurance expense with the business&#039;s eligible input service claim. Cenvat credit was therefore admissible, and the impugned order was set aside.</description>
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      <title>2018 (2) TMI 2051 - CESTAT AHMEDABAD</title>
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      <description>Service tax paid on insurance premium relating to employees and workers was held eligible for Cenvat credit where the premium was incurred in compliance with the statutory requirement under Section 38 of the Employees State Insurance Act, 1948. The Tribunal noted that the issue was already covered by earlier decisions and treated the statutory obligation as sufficient to link the insurance expense with the business&#039;s eligible input service claim. Cenvat credit was therefore admissible, and the impugned order was set aside.</description>
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