2017 (3) TMI 874

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.....J. Mathew, Member (Technical) Ms. Padmavati Patil, Advocate for appellant-assessee Shri D.V. Nagvenkar, Addl. Commr (AR) for Revenue ORDER Per M.V. Ravindran All these appeals are filed by appellants against Order-in-Original No. 41-44/STC-I/SKS/12-113 dated 07.01.2013. 2. Heard both sides and perused the records. 3. Assessee-appellant M/s Axis Bank Ltd. is aggrieved by the i....

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....t was brought in which we are not concerned with, as regards the availment of CENVAT credit of service tax paid for the services which are used for personal use of the employees. In the case in hand the period involved is undisputed that the assessee-appellant had taken group medical claim policy for the employees and availed CENVAT credit of service tax paid for such insurance company. We find th....

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....ecific query from the Bench it was informed by the learned Counsel that the agreement for Leave and Licence is entered by assessee-appellant with the flat owners and subsequently entitled employees are allowed to occupy the said residential premises till they are posted in a particular station. We find the argument of the learned D.R. as well as the adjudicating authority as eligibility or otherwi....

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....aid even management personnel had paid the service tax and billed the appellant for the same. On perusal of nature of the services which are received by assessee-appellant as per the invoices produced before the lower authorities and before us, we find that these events are organized by assessee-appellant in order to attract more business from high network customers. The events organized are offer....