2019 (2) TMI 865

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....to as 'assessee' and 'Department'. 2.1 Brief facts are that the assessee is engaged in providing various services like Treasury Management Services, General Accounting Services, Business Information Services, Financial Analytics, Strategic Market Research, etc. With effect from 01.04.2007 another unit, namely, M/s. Office Tiger Database Systems India Pvt. Ltd. registered under the category of Business Auxiliary Services, Business Support Services, Banking and Financial Services, Manpower Recruitment Agency Services and Maintenance and Repair Services merged with the assessee-company pursuant to the Order passed by the Hon'ble High Court of Madras dated 23.07.2007. 2.2 During the course of audit of accounts of the assessee-company, it ....

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....1,846/- 3. Denial of Credit on Outdoor Catering   6,98,851/- 10,21,142/- 17,19,993/- 4. Denial of Credit on Air Travel Agent   72,776/- 82,417/- 1,55,193/- 5. Denial of Credit on Insurance Service     1,35,089/- 1,35,089/- • DCW Ltd. Vs. C.C.E., Tirunelveli - 2015 (40) S.T.R. 774 (Tri. - Chennai) • C.C.E. Vs. HCL Technologies - 2015 (37) S.T.R. 716 (All.) • C.C.E., Bangalore-II Vs. Millipore India Pvt. Ltd. - 2012 (26) S.T.R. 514 (Kar.) 6. Denial of Credit on vendor invoice in which service tax registration number is not mentioned   1,82,432/-   1,82,432/- • CESTAT Bangalore Final Order No....

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....unutilized Credit for various periods and the Tribunal has considered the issue with regard to eligibility of Credit on almost all the services disputed herein in the assessee's own case. He adverted to the Final Order in the assessee's own cases in Final Order Nos. 40150-40153/2019 dated 18.01.2019 and Final Order No. 43514/2017 dated 19.12.2017. The Tribunal had held the issue in favour of the assessee and had allowed the refund in respect of these services. 3.4 Ld. Consultant pointed out that the demand of an amount of Rs. 1,60,45,471/- has been dropped by the Original Authority, against which the Department has filed the present appeals although the Commissioner had dropped the demand on the ground of limitation. It has been held by ....

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....s. C.S.T., Delhi - 2015 (6) T.M.I. 626 - New Delhi to argue that when the assessee has paid the service tax through cheque within the due date and the same stands realized on a later date, the date when the cheque was deposited in the treasury has to be considered as the date of payment of service tax, as per Rule 6(2A) of the said Rules. 4. Ld. AR Ms. T. Usha Devi appearing on behalf of the Department supported the findings in the impugned Order as well as reiterated the grounds in the appeals filed by the Department. 5. Heard both sides. 6. The period involved is prior to 01.04.2011. The impugned services like Outdoor Catering Services, Air Travel Agent Services, Rent-a-Cab Services, Insurance Services, etc., have been held to be....