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2017 (11) TMI 39 - AT - Service TaxRefund of service tax - input service - professional indemnity insurance service - denial on the ground of nexus - whether the professional indemnity service used by the assessee, who are providing consultancy in taxation and audit service can be considered as input service in terms of definition of input service in the Cenvat Credit Rules? - Held that: - the issue is no longer res integra and has been decided in the favour of respondent in their own case in CST, Delhi-IV Vs. Ernst and Young Associates LLP [2017 (10) TMI 456 - CESTAT CHANDIGARH] wherein this Tribunal held that the professional indemnity insurance service is an essential ingredient for providing the output service and has direct nexus with the providing of output service - refund allowed - appeal dismissed - decided against Revenue.
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