CENVAT Credit: Marine Insurance Services Not Excluded Under Clause for General Insurance Related to Motor Vehicles.

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Full Text of the Document

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....CENVAT Credit - input services - marine insurance services - the plea that general insurance services fall under the exclusion clause is not appropriate to the given facts and circumstances for the reason that the general insurance services only with respect to motor vehicles are covered under the exclusion part of the definition of input services. - AT....