2015 (12) TMI 675

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....avendra B., Advocate, V. Lakshmikumaran & V. Sridharan, for the Respondent. ORDER After rejecting the stay petition filed by the Revenue, I proceed to decide the appeal itself inasmuch as a short issue is involved. 2. Respondents availed the health insurance service from the insurance company in March 2011, paid for the same in March 2011 and availed credit of the same in March 2011 ....

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....al, the Commissioner (A) referred to the Taxation Rules and the definition of Point of Taxation. Accordingly, he held that inasmuch as service was complete prior to 1-4-2011, the respondent would be entitled to the credit of service tax paid on the same. 5. Being aggrieved with the order passed by the Commissioner (A), Revenue has filed the present appeal. 6. I have gone through th....