JK. CEMENT WORKS Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II - Service Tax - CESTAT NEW DELHI - Tri - Cenvat credit on input services - Credit availed for service tax paid on the insurance premium for covering the risk of the employees employed in the factory on contract basis - Held that - they have statutory obligation to take insurance to care for persons working in the factory. Even if there is no statutory obligation, they have considered it to be in their business interest to do so. S................................... Service Tax - Case Laws
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