The Tribunal held that the cenvat credit on the service tax paid by the Insurance Company on the premium paid by the appellant cannot be denied and has to be considered as input service received from the Insurance Company
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of the Bangalore bench ruled in favour of Kalyan Jewellers India Limited and allowed the Cenvat Credit on service tax paid by insurance company on premium paid by appellant. Mr. M.S. Nagaraja, Advocate appeared for the Appellant and Mr. Dyamappa Airani, Authorised Representative appeared…
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