2017 (9) TMI 1261

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..... sessee who is provider of output service is entitled to avail cenvat credit on the services used for their business of providing output service - the assessee is entitled to avail cenvat credit on both the services in dispute - appeal allowed - decided in favor of appellant. - ST/60512, 60541/2016 - A/61562-61563/2017-SM[BR] - Dated:- 17-8-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. A .....

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..... Credit Rules, 2004. The matter was adjudicated, the Cenvat credit was denied to the assessee. On appeal before the Ld. Commissioner (A), the cenvat credit availed on Professional Indemnity Insurance was allowed and the cenvat credit availed on Group Insurance Policy for the employees was denied. The order against which the cenvat credit was denied on Group Insurance Policy for employees, the asses .....

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..... n by this Tribunal in the case of M/s Ernst and Young Associates LLP reported in 2017-TIOL-2942-CESTAT-CHD , wherein this Tribunal observed as under: 5. On merit, I find that the services of Rent a Cab, Asset Insurance, Health Insurance and Professional Indemnity Insurance were received by the respondent in their business of export of service for the period 2006 to 2011. During the rele .....

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