2019 (7) TMI 909

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....pal, Advocate ORDER Jaswant Singh,J, (Oral). CM 28009-CII/2018 has been filed seeking condonation of delay of 68 days in refiling the appeal. For the reasons stated in the application, the same is allowed and delay in refiling the appeal is condoned. Main case. Revenue is in appeal against the order dated 27.7.2017 (A-3) passed by Customs, Excise and Services Tax Appellate Tribunal,Chan....

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....with the output service and has been availed by the assessee only to save guard itself from any professional lapse/misconduct by an employee is an "input service" and thus Cenvat Credit can be availed on it? (C) Whether the Professional Indemnity Insurance service which admittedly comes into use only after the output service is delivered falls within the definition of input service as defined u....