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CST, Delhi-IV, Gurgaon Versus Ernst & Young Associates LLP

2017 (6) TMI 1165 - CESTAT, CHANDIGARH

CENVAT credit - export of services - input services - Rent a Cab, Asset Insurance, Health Insurance and Professional Indemnity Insurance - Held that: - the Honble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HI .....

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ated 29.04.2011, which has been clarified that the services availed prior to 01.04.2011, cenvat credit is available to the assessee - credit allowed - appeal dismissed - decided against Revenue. - ST/60330/2017 - 61188/2017 - Dated:- 21-6-2017 - Asho .....

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s an exporter of services and to export the services, the respondent availed services of Rent a Cab, Asset Insurance, Health Insurance and Professional Indemnity Insurance as input service availed cenvat credit thereon. The Revenue is of the view tha .....

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s show cause notices were issued to the respondent and the same were adjudicated by the adjudicating authority, confirming the demand on account of denial of cenvat credit on the services in question along with interest and equivalent amount of penal .....

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re me. 3. Heard both sides and perused the records. 4. On perusal of the records and grounds of the appeal, I find that despite the litigation policy issued by the Ministry of Finance, Department of Revenue, i.e. wherein the amount involved is less t .....

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that the Revenue has filed this appeal only to burden this Tribunal with the frivolous appeal and is against the litigation policy. 5. On merit, I find that the services of Rent a Cab, Asset Insurance, Health Insurance and Professional Indemnity Insu .....

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