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    Service Tax

    CENVAT Credit - input service - Deposit Insurance Service...

    CENVAT Credit Allowed for Deposit Insurance Services: CESTAT Confirms Nexus with Banking Operations Under Service Tax Rules.

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    Service TaxSeptember 30, 2023Case LawsHC

    CENVAT Credit - input service - Deposit Insurance Service provided by Deposit Insurance and Credit Guarantee Corporation - nexus of such service with the actual performance of the banking service provided by the respondents/assessees - The services provided by the assessee are not falling within the negative list. Therefore, there is relatability on a hostile consideration of business in banking between the services availed and services rendered. - CESTAT rightly allowed the benefit of CENVAT credit - HC

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