2017 (6) TMI 1165

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... led by the assessee who is provider of output service is entitled to avail cenvat credit on the services used for their business of providing output service - Further, as per CBEC Circular No. 943/04/2011-CE dated 29.04.2011, which has been clarified that the services availed prior to 01.04.2011, cenvat credit is available to the assessee - credit allowed - appeal dismissed - decided against Reven .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iness of export of services. The various show cause notices were issued to the respondent and the same were adjudicated by the adjudicating authority, confirming the demand on account of denial of cenvat credit on the services in question along with interest and equivalent amount of penalty was imposed. The said order was challenged by the respondent before the Ld. Commissioner (A) who relied on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 relevant time, the Honble High Court of Bombay in the case of Ultratech Cement Ltd. reported in 2010 (20) STR 577 (Bom.) has held that any services availed by the assessee who is provid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X