2016 (3) TMI 1165

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Full Text of the Document

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.... Learned counsel submits that the insurance premium having been paid for the health insurance of the employees of the factory, the service tax paid to avail such service is to be allowed to the appellant. Learned counsel also fairly states that the recent amendment to law with effect from 01.04.2011 has prescribed disallowance of CENVAT credit availed on insurance service in certain circumstances.....