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    <description>Service tax paid on insurance premium for a master policy qualified as input service for CENVAT credit because the insurance arrangement was an integral part of the gold care warranty scheme and had a direct nexus with the appellant&#039;s taxable output service. Credit could not be denied on the ground that the insurer&#039;s documents were not conventional invoices, bills or challans, as the applicable rules permit reliance on other service-provider documents where statutory requirements are otherwise met.</description>
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