Anderson Business Solutions P. Ltd. Versus Commissioner of CGST Bhiwandi, Thane
Service Tax
2018 (6) TMI 329 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 19-3-2018
ST/85527, 85528, 85530, 85543, 85544/18 – FINAL ORDER NO. A/86195-86199/2018
Service Tax
Mr. M.V. Ravindran, Member (Judicial)
Shri Rajiv Luthia, C.A. for appellant
Shri Atul Sharma, Asst. Commr (AR) for respondent
ORDER
Per: M.V. Ravindran
These five appeals are directed against order-in-appeal No. PK/75-79/Appeal Thane/TH/2017-18 dated 01.11.2017.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the issue is regarding rejection of refund of claim of CENVAT Credit availed where service tax paid on the follo
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ceived and utilized by the appellant during the course of rendering output services which are exported. In my view, export of insurance service and the amount involved therein as credit of service tax paid by the service provider of the services would fall under the category of “services” which are used for providing output services by the appellant and exported. To that extent, I rely upon the decision of Robert Bosch Engineering & Business Solutions Ltd. v. Commissioner of Central Excise, Cus. & ST – 2017 (12) TMI 836 – (Tri.).
6. As regards the service tax credit on the insurance services, maintenance and repair services, I find that the said services in respect of individuals are not allowed accordingly to that extent, impugned orders
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