2020 (11) TMI 843 - BOMBAY HIGH COURT - Central Excise

Head Note / Extract:
CENVAT Credit - input service - Deposit Insurance and Credit Guarantee Corporation to the banks for insuring the deposits of the public - HELD THAT:- The issue decided in the case of BANK OF MAHARASHTRA, BANK OF BARODA (FORMERLY KNOWN AS DENA BANK) , BANK OF BARODA, UNION BANK OF INDIA, STATE BANK OF INDIA VERSUS COMMISSIONER, CGST & CX, PUNE-II, COMMISSIONER OF SERVICE TAX-I AND IV, MUMBAI, COMMISSIONER OF CENTRAL EXCISE [2020 (10) TMI 300 - BOMBAY HIGH COURT], where it was held that All the appeals are remanded back to the CESTAT for fresh decision in conformity with the decision rendered by the larger bench. Appeal is remanded back to the CESTAT for fresh decision in conformity with the decision rendered by the Larger Bench - appeal allowed.