Service Tax on Insurance policies taken for compliance under labour legislations- Cenvat Credit eligible

Nelcast Ltd. Vs. Commissioner of GST & Central Excise  (CESTAT Chennai)

The issue is whether the appellants are eligible for availing the credit on the service tax on premium paid for insurance policies which are in the nature of group insurance and personal accident insurance. The original authority has discussed the provisions u/s.38 of Employees State Insurance Act, 1948 and Section 3 of

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