2018 (5) TMI 1034

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....hat it is engaged in the manufacture of explosive goods and workers are prone to accident in the process. In order to mitigate the hardship and compensation to workmen, insurance policy is taken. Premium paid on such policy suffered Service Tax. Therefore, the tax so suffered is admissible as CENVAT credit. 2. Revenue opposes above claim of appellant on the ground that the Service Tax paid on ins....