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2015 (10) TMI 2231 - CESTAT BANGALOREAvailment of CENVAT Credit - Banking and Finacial Services - Whether financial advisory service rendered would fall within the definition of input service and credit of service tax taken on the same is eligible or not? - Held That:- Services received by appellants are in respect of disposal of their share holding in ING Vysya Life Insurance Co. Pvt. Ltd - Contention of appellants that services used are in relation to their business gains credence and thus same would merit inclusion in the definition of “input services” - Service Tax paid would be eligible for credit - Decided in favour of assessee.
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