2018 (5) TMI 1034
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....Per: D.N. Panda Appellant brings out that 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 ....


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