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2018 (3) TMI 1248 - AT - Service TaxCENVAT credit - insurance of deposits - input services - duty paying documents - denial on the ground that insurance of deposits is not an input service for them and they have not produced the relevant documents in terms of Rule 9 (2) of Cenvat Credit Rules, 2004 - Held that: - taking insurance to protect interest of the bank being integrally connected with the business of banking, Cenvat credit of service tax paid claimed is allowable - credit allowed. Non-production of relevant documents showing name, address, registration number of the service provider - Held that: - said documents have been produced by the appellant before the authorities below but they have not been considered - these are proper documents against which the appellant has taken the cenvat credit which are found to be correct. Appeal allowed - decided in favor of appellant.
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