TMI Blog2019 (7) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... essional Indemnity Insurance (PII) - whether at the stage of filing refund claim of un-utilized cenvat credit in their cenvat credit account could be challenged? HELD THAT:- The appellant admits that in view of instructions dated 11.7.2018 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Appellate Tribunal,Chandigarh dismissing appeal filed by it challenging the Order in Appeal dated 19.10.2016 whereby the appeal filed by respondent-assessee was allowed, on the ground that since no proceedings were initiated against the respondent for denial of cenvat credit on Professional Indemnity Insurance (PII),therefore at the stage of filing refund claim of un-utilized cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich admittedly comes into use only after the output service is delivered falls within the definition of input service as defined under Rule 2(1) of the Cenvat Credit Rules,2004? ( D) Whether the service which does not fall within the definition of input service as defined under Ruloe2(1) of Cenvat Credit Rules,2004 can be termed as input service and the benefit of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable before this Court, the monetary limit being below ₹ 50,00,000/-. In view of the said instructions dated 11.7.2018 learned counsel for the appellant prays for withdrawal of the instant appeal, however, the question of law raised would remain o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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