TMI Blog2019 (9) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 2019 of the Tribunal has been challenged by the Revenue to the extent it has not imposed any penalty upon the appellant. Mr. Jelty, states that the appeal has been filed and the objections of the Registry are to be removed. Mr. Jetly, further undertakes to remove the objections within one week, so the Revenue s appeal as well as the appellants appeal could be heard together - This appeal along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration :- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the appellant is not entitled to avail of Cenvat credit of service tax paid on the insurance premium to ensure the deposits of its constituents with it to the different Insurance and Guarantee Corporation ? (b) Whether on the facts and in the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking a view that is contrary to the co-ordinate bench decisions in cases DCB Bank Ltd. (supra) and Punjab National Bank (supra) the Tribunal should have referred the issue to a larger bench. It is pointed out that in subsequent matters, the Tribunal has referred this very issue to the larger bench in State Bank of Patiala Vs. Commissioner of Central Excise and Service Tax, Chandigarh-II (2019) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Revenue s appeal as well as the appellants appeal could be heard together. This appeal along with the Revenue s appeal, particulars of which would be given by Mr. Jetly to the Court Associate, be listed on 13th September, 2019. 6. Parties are put to notice that this appeal itself may be disposed of finally at the stage of admission on the next date. 7. Stand over to 13th Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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