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2017 (10) TMI 507 - AT - Service TaxInsurance Auxiliary Service - input service credit - common registration - Revenue entertained a view that the input services issued by M/s. Allied Risk Management are not proper eligible inputs for the purpose of availment of credit - Held that: - Both the service provider firms were the proprietary units of one Mr Amit Dhruva and were allotted one common registration Number by Service Tax department. It is in this scenario that both the units were using the same registration number and it is only subsequently, an objection was raised and a separate service tax registration number was allotted to M/s. Allied Risk Management - Otherwise it is not disputed on record that M/s. Allied Risk Management had paid the service tax which was collected by them from the appellants, who have utilized their services - appeal allowed - decided in favor of appellant.
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