2019 (2) TMI 583

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....ellant Shri Vivek Pandey, DR for the respondent ORDER Per Bijay Kumar 1. These appeals arises out of the common issue but of the different period and hence being decided by this common order. 2. The present appeals are filed by the appellant vide which the demands have been confirmed along with interest and equal amount of penalty and also personal penalty of Rs. 1 lakh upon Shri Narayana....

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.... essential and they have paid the service tax on that insurance premium. In the circumstances, they are liable to availed Cenvat Credit on such services. In support of their claim reliance was placed on the decision of DGB Bank Ltd. vs. CCE, Commissioner of Service Tax-I, Mumbai [2017 (6) GSTL 479(Tri-Mum)] and Final Order No. 52877/2018 dated 9/3/18, in case of M/s Punjab National Bank vs. Commis....