2017 (9) TMI 1261

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.... Per: Ashok Jindal Both sides are in appeal against the impugned order. 2. The brief facts of the case are that the assessee is engaged in the business of 'Management Consultancy Services and 'Sponsorship Service'. During the course of their business, the assessee availed cenvat credit on Group Insurance Policy for employees during the period 2007-2008 to 2010-2011. The assessee has also pai....

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.... the Revenue is in appeal before this Tribunal. 3. Heard both the sides and considered the submissions. 4. I find that it is fact that the assessee is service provider and these services has been received by the appellant in the course of their business of providing output service, therefore, as per the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Pvt. Ltd. re....

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....m.) has held that any services availed by the assessee who is provider of output service is entitled to avail cenvat credit on the services used for their business of providing output service. Further, as per CBEC Circular No.943/04/2011-CE dated 29.04.2011, which has been clarified that the services availed prior to 01.04.2011, cenvat credit is available to the assessee. Therefore, on merit, the ....