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Auto Risk Management Services P Ltd. Versus Commissioner of Central Excise & ST, Delhi-I

2017 (10) TMI 507 - CESTAT NEW DELHI

Insurance Auxiliary Service - input service credit - common registration - Revenue entertained a view that the input services issued by M/s. Allied Risk Management are not proper eligible inputs for the purpose of availment of credit - Held that: - B .....

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nly subsequently, an objection was raised and a separate service tax registration number was allotted to M/s. Allied Risk Management - Otherwise it is not disputed on record that M/s. Allied Risk Management had paid the service tax which was collecte .....

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For The Appellants : Ms Vibha Narang, Advocate For The Respondent : Shri S Nunthuk, AR Per Ms. Archana Wadhwa : The appellant is engaged in providing Insurance Auxiliary Service and is duly registered with the Service Tax department and were discharg .....

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& INS Service. By taking note of the fact that the registration number of M/s. Allied Risk Management is one under which M/s. Amit Associates is also registered, Revenue entertained a view that the input services issued by M/s. Allied Risk Manag .....

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the period 1.4.2009 to 30.9.2009. 3. During the course of adjudication, the appellants explained that they are availing input service from M/s. Allied Risk Management and also from M/s. Amit Associates and both the said service providers are the prop .....

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rvice tax and were filing ST 3 returns under one service code number. Infact the balance sheet of both the firms are common and income tax returns were also filed in the name of proprietor of the firms. It is only subsequently, the Revenue objected t .....

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ation number, for which the Revenue never objected, they cannot be denied the credit. 4. The above plea of the appellant was not accepted by the lower authorities who objected that since registration number given in the case of M/s. Allied Risk Manag .....

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erest and imposition of penalty. 5. Hence the present appeal. 6. The facts are not in dispute. Both the service provider firms were the proprietary units of one Mr Amit Dhruva and were allotted one common registration Number by Service Tax department .....

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