2020 (10) TMI 910

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....Advocates for the Appellant Shri Nitin Tagade, Authorized Representative for the Respondent ORDER Heard both sides and perused the records. 2. The applicant-appellant has filed the miscellaneous application, seeking for early hearing of appeal. On perusal of the averments made therein, we are of the view that the prayer made therein can be considered in the interest of justice. Accordi....

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....vice provided by DICGC, considering the same as input service, defined under Rule 2(l) of the Cenvat Credit Rules, 2004. Availment of Cenvat Credit was disputed by the department inter alia, on the ground that such services have no nexus or connectivity with the actual performance of the banking service provided by the assessee-appellant. 5. We find that the issue with regard to availment of ce....