2018 (4) TMI 1400

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....Appellant Ms. Natasha Sarkar (Advocate) for Respondent   Per: Anil Choudhary The issue in this appeal relates to taking of Cenvat credit for the period April, 2009 to June, 2011 amounting to Rs. 35,57,078/- towards Group Insurance.   2. The respondent company is providing taxable services in the nature of IT Software Service, BSS, Leased Circuit Service, Online Service, Data Service,....

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.... Rule 15(3) of CCR, 2004. Being aggrieved the respondent preferred appeal before Learned Commissioner (Appeals) who was pleased to allow the appeal, observing that there is no dispute about availability of credit on group insurance service prior to 01/04/2011. Further, the adjudicating authority have in the impugned order mentioned that the group insurance policies were procured by the respondent ....

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....epetition of the allegations in the show was notice. Reliance placed on the ruling of this Tribunal in Infosys Ltd. versus C.S.T. 2015 (37) S.T.R. 862 (Tri.-Bang.) wherein it was held that Cenvat credit of service tax with respect to construction services used for setting up Global Training Centre, covered by definition of input service up to first April, 2011, credit was admissible up to 1st Apri....