Banking firms must exclude inadmissible credits, like DICGC insurance, from 50% CENVAT credit u/r 6(3B).

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....CENVAT credit - input services - Banking company - The amount of 50% of the available credit in a month, required to be paid under Rule 6(3B) of CCR,2004 by the Appellants, cannot include the inadmissible credit of service tax paid on insurance premium paid to DICGC.....