2018 (11) TMI 1200

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....n, AC (AR) for the Respondent ORDER Brief facts of the case are that the appellant holds Central Excise Registration and are engaged in the manufacture of Motor Vehicle parts and avail CENVAT Credit on inputs, capital goods and input services. It was the case of the Revenue that on verification of records, they found that the appellant had taken input service tax credit on Insurance service du....

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.... read with Section 11AC of the Act. The appellant thereafter preferred an appeal before the Commissioner of G.S.T. & Central Excise (Appeals-II), Chennai, who vide the impugned Order dated 29.12.2017, upheld the demand along with interest but set aside the penalty. Being aggrieved by the confirmation of demand and interest, the appellant is in appeal before this forum. 2. Heard Ms. Anshika Agarwa....

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....ce Ltd. Vs. C.S.T. - 2018 (8) T.M.I. 703- CESTAT Chennai 4. Per contra, Ld. DR Shri. R. Subramaniyan supported the findings of the lower authorities. 5. I have heard both sides, perused the documents placed on record and have also gone through the various decisions relied on by the Ld. Advocate. After hearing both sides I find that this issue has been laid to rest by the decision of the Hon'ble....