TMI Blog2018 (8) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... ide ambit - reliance placed in the case of C.C.E. Mumbai Vs. GTC Industries Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI], Commissioner of Service Tax, Bangalore Vs. Yodlee Infotech (P) Ltd. [2015 (11) TMI 653 - CESTAT BANGALORE] and M/s. C-Cubed Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore, Service Tax-I [2017 (8) TMI 792 - CESTAT BANGALORE] - credit allowed - appeal allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dexo pass for employees), group insurance services, furniture hire services. Aggrieved, the appellants are now before the Tribunal. 2. The learned Counsel, Ms. Krithika Jaganathan, appearing for the appellant, submitted that the period of dispute is prior to 01.04.2011, when the definition of input services included the words activities relating to business . The Tribunals as well as High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o argue that credit is eligible for group insurance services. It is submitted by her that the appellant had hired furniture for conducting seminars and other events. Credit of service tax paid on hiring such furniture has been rightly availed by the appellant and the issue stands decided in the case of M/s. C-Cubed Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore, Service Tax-I, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
