Court Rules in Favor of Appellant: No Evidence of Personal Use Justifies CENVAT Credit on Club and Health Insurance Services.

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....CENVAT Credit - input services - Membership of Club Service - Health Insurance Service - there is no evidence produced by the Department to prove that even these two services were for personal use of the appellant - In absence thereof, there are no logic in confirming the recovery of Cenvat credit availed by the appellant on these two services - AT....