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2017 (6) TMI 1165 - AT - Service TaxCENVAT credit - export of services - input services - Rent a Cab, Asset Insurance, Health Insurance and Professional Indemnity Insurance - Held that: - the Honble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] has held that any services availed by the assessee who is provider of output service is entitled to avail cenvat credit on the services used for their business of providing output service - Further, as per CBEC Circular No. 943/04/2011-CE dated 29.04.2011, which has been clarified that the services availed prior to 01.04.2011, cenvat credit is available to the assessee - credit allowed - appeal dismissed - decided against Revenue.
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