2021 (1) TMI 181

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....for the Respondent ORDER This Appeal has been filed challenging the order dated 5.3.2018 passed by the Commissioner, CGST&C.EX., Thane Rural by which the learned Commissioner rejected the Appeal filed by the Appellants while upholding the Order-in-Original dated 30.11.2016. 2. The issue involved is whether the Appellant is eligible to avail Cenvat credit of service tax paid by them on the depos....

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....861-CESTAT-BANG-LB placed on record by the learned counsel for the Appellants. In the aforesaid decision of the Larger Bench of the Tribunal it has been held that insurance service provided by the DICGC to the Banks for insuring the deposits of the public with the Banks is an "Input Service" in terms of Rule 2(l) of CCR and Cenvat credit for the service tax paid by the banks for this service can b....