Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2022 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 705 - HC - Service TaxCENVAT Credit - Insurance services - exempt service has been provided by applicant or not - applicability of Rule 6 of the CENVAT Credit Rules - HELD THAT:- It is not in dispute that services provided by the assessee is insurance auxiliary services concerning life insurance. Any service under this category is covered by Sub-rule (5) of Rule 6 of CENVAT Rules. CESTAT has rightly analysed the position and following the decision of CESTAT of Delhi in MAX NEW YORK LIFE INSURANCE CO. LTD. VERSUS CCE AND ST (LTU) , DELHI AND VICE-VERSA [2018 (2) TMI 1262 - CESTAT NEW DELHI] has held that since no exempt service has been provided by the assessee, it is entitled for the CENVAT credit. There are no error in the order passed by the CESTAT - appeal dismissed.
|