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2021 (3) TMI 581 - AT - Service TaxCENVAT Credit - input services - General Insurance Services - Auxiliary Services - Renting of Immovable Property Services - Manpower Supply services - Department was of the view that the input services were not covered under the inclusive definition of input services and that these services were not used for providing the output service namely “General Insurance Service” - HELD THAT:- It is agreed by both the parties that the issue stands covered by the order of this Bench of the Tribunal in the assessee’s own case in M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD. CHENNAI VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE [2018 (10) TMI 839 - CESTAT CHENNAI] wherein, under similar circumstances, the matter was remanded to the file of the Adjudicating Authority. Matter remanded back to the file of the Adjudicating Authority to re-adjudicate the issue involved in the present appeal - appeal allowed by way of remand.
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