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ICICI Prudential Life Insurance Co. Ltd. Versus Commissioner of Central Excise, Thane-II

2015 (12) TMI 604 - CESTAT MUMBAI

Waiver of pre deposit - Reimbursement of charges for insurance service - Held that:- It is the findings of the authority that the charges which have been received by the appellant for foreclosure charges, surrender charges and policy reinstatement ch .....

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by the same Bench of the Tribunal in the case of small Industries Development Bank of India vs. Commissioner of Service Tax, Ahmedabad - [2014 (12) TMI 668 - CESTAT AHMEDABAD] as a contrary view was produced before the Bench. By an order dated 13.11 .....

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rt followed the same - Stay granted. - Application No. ST/S/93537/14, Appeal No.ST/85705/14 - Dated:- 23-9-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri V Sridharan, Sr Adv. Shri S S Gupta, CA & Shri Vinay J .....

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s and perused the records. 3. On perusal of the records we find that the adjudicating authority has come to a conclusion that the amounts received by the appellant in respect of foreclosure charges, surrender charges and policy reinstatement charges .....

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