9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 581 - AT - Service TaxCENVAT Credit - input services - General Insurance Services - Auxiliary Services - Renting of Immovable Property Services - Manpower Supply services - Department was of the view that the input services were not covered under the inclusive definition of input services and that these services were not used for providing the output service namely General Insurance Service - HELD THAT - It is agreed by both the parties that the issue stands covered by the order of this Bench of the Tribunal in the assessee s own case in M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD. CHENNAI VERSUS THE COMMISSIONER OF G.S.T. CENTRAL EXCISE 2018 (10) TMI 839 - CESTAT CHENNAI wherein under similar circumstances the matter was remanded to the file of the Adjudicating Authority. Matter remanded back to the file of the Adjudicating Authority to re-adjudicate the issue involved in the present appeal - appeal allowed by way of remand.
Issues:
1. Eligibility of input Service Tax credit on Accommodation Services and Cleaning Services. 2. Interpretation of the inclusive definition of input services for General Insurance Services. Analysis: Issue 1: The appellant, engaged in various services, availed and utilized input Service Tax credit on Accommodation Services and Cleaning Services. The Department contended that these services were ineligible as they did not fall under the inclusive definition of input services and were not used for providing the output service of General Insurance Services. A Statement of Demand was issued to recover the credit, leading to confirmation by the Adjudicating Authority and subsequent affirmation by the First Appellate Authority. The appellant appealed to the Tribunal against this decision. Issue 2: The Tribunal noted that the matter was previously addressed in the appellant's own case, where a similar issue was remanded to the Adjudicating Authority for re-adjudication. Referring to previous Final Orders, the Tribunal decided to set aside the impugned order and remand the matter back to the Adjudicating Authority for re-adjudication in accordance with the directions provided in the earlier Final Order. The appeal was allowed for statistical purposes, solely for the purpose of remand. In conclusion, the Tribunal found that the issues raised in the appeal required re-adjudication based on previous decisions and directed the matter to be reconsidered by the Adjudicating Authority in light of the provided directions. The decision to remand the case was made to ensure proper examination and resolution of the eligibility of input Service Tax credit on Accommodation Services and Cleaning Services in relation to the output service of General Insurance Services.
|
