2015 (7) TMI 139

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.... R Gurunathan, AR ORDER Per: B S V Murthy: The short point for determination is whether or not the appellants are entitled to CENVAT credit of service tax paid on the premium of group medi-claim and group accident policies of the employees. The lower authorities have disallowed the credit on the basis that the definition of "input service" covers all the activities which are directly or i....