https://www.taxtmi.com/caselaws?id=357545 Insurance of deposits was treated as an input service because it is integrally connected with banking operations, so service tax paid on that insurance qualified for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The supporting records were also held sufficient because they contained the service provider's name and address, the nature of services rendered, and the registration number, satisfying Rule 9(2) requirements for duty-paying documents. On that basis, denial of Cenvat credit was unsustainable and the impugned order was set aside, with consequential relief granted to the assessee. en-us Fri, 09 Mar 2018 00:00:00 +0530 Fri, 30 Mar 2018 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357545 Insurance of deposits was treated as an input service because it is integrally connected with banking operations, so service tax paid on that insurance qualified for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The supporting records were also held sufficient because they contained the service provider's name and address, the nature of services rendered, and the registration number, satisfying Rule 9(2) requirements for duty-paying documents. On that basis, denial of Cenvat credit was unsustainable and the impugned order was set aside, with consequential relief granted to the assessee. Case-Laws Service Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357545