ULTRA TECH CEMENT LTD. Versus COMMISSIONER OF C. EX., JAIPUR-II - Service Tax - CESTAT NEW DELHI - Tri - Stay application - CENVAT Credit - Group Insurance service - Held that - Prima facie, insurance of employees is an input service necessary for maintenance of work force which manufactures final product. Therefore, I grant waiver of pre-deposit of duty amount and there shall be stay on collection of dues arising from the impugned order during pendency of the appeal - Following decision of CCE,................................... Service Tax - Case Laws
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