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2019 (10) TMI 329
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....ate For The Respondent : Shri Arun Kumar, Dy. Commissioner /AR Order an Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. HYD-SVTAXHYD- AD1-007-17-18, DATED 01.02.2018. 2. After hearing both sides, I find that the issue is regarding eligibility to avail CENVAT credit post 1.3.2011 of the service tax paid on various insurance policies taken by the assesse....
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.... the Tribunal at Chennai took a diagonally opposive view wherein, while interpreting the same clause of the definition of Input services, it was held that CENVAT credit cannot be allowed. 5. Since both the Benches are of the same strength and there being diagonally opposite views expressed, I refer the matter to the President, CESTAT for constituting Larger Bench to arrive at a conclusion as to....