2020 (10) TMI 909

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....L) AND HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Mihir Deshmukh, Advocate for the Appellant Shri Dilip Shinde, Authorized Representative for the Respondent (Vice-Versa) ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. The assessee-appellant M/s. DBS Bank Ltd. has filed the appeal against the impugned order dated 29.06.2016 passed by the Ld. Commis....

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....eing passed. 3. Briefly stated, the facts of the case are that the assessee-appellant is engaged in the business of providing Banking and Other Financial Service (BOFS), defined under Section 65 of the Finance Act, 1994. During the disputed period, the assessee-appellant had availed cenvat credit of service tax paid on Deposit Insurance Service provided by DICGC, considering the same as input s....