2018 (2) TMI 1725

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....appellant is in appeal against the impugned order where Cenvat credit on telephone services and insurance services has been denied to the appellant on the ground that these services are not input service as per Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011. 2. Heard the parties. 3. Considering the fact that telephone service is essentially required for a manufacturer of excisa....