2024 (5) TMI 69

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.... GST, Audit-I, Pune on the ground that Appellant had availed ineligible credits alongwith proportionate interest and penalties under various Sections of Finance Act is assailed by the Appellant before this Forum in the present appeal. 2. Facts of the case, in brief, is that Appellant has been providing General Insurance services and it took registration for Service Tax for that category. Investigation was conducted by the DGCEI, on receipt of intelligence input, that Appellant was availing CENVAT Credit on the basis of bogus invoices issued by Automobile dealers that resulted in issue of show-cause notice cum-demand for recovery of the amount availed on allegedly ineligible credits. Appellant went through the adjudication process after s....

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....rted in 2021 (9) TMI 442 - CESTAT CHENNAI, ICICI Lombard General Insurance Co. Ltd. Vs. CGST & CE reported in 2023 (2) TMI 1093 - CESTAT MUMBAI, Future General India Insurance Co. Ltd. Vs. CC reported in 2023 (4) TMI 922 - CESTAT MUMBAI, Tata AIG General Insurance Co. Ltd. Vs. CGST & CE reported in 2023 (11) TMI 472 - CESTAT MUMBAI. His further submission is on the issue that this demand is based on 'statement of demand' dated 24.04.2018 raised for the period from October, 2016 to June, 2017 which is sequel to the original show-cause notice No. 98/2015 dated 16.10.2015, vide which demand was raised for the period from April, 2010 to June, 2015 on the same ground but relief was granted to the Appellant by this Tribunal not only for the said ....