2018 (6) TMI 658

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..... ant Shri Joseph Prabhakar, Advocate for the Respondent Per Bench The respondents are subsidiary company of M/s. Sutherland Global Services Inc. USA dealing with customer management service. They offer IT enabled service, technical help service, call centre service on behalf of clients viz. Microsoft, HP etc, whose customers are located outside India. They are registered with the Service Tax Dep .....

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..... cal insurance premium and insurance paid by the respondent. Aggrieved by allowing the credit, department has filed the present appeal. 2. On behalf of the Department, ld. AR Shri K. Veerabhadra Reddy reiterated the grounds of appeal. 3. The ld. counsel Shri Joseph Prabhakar appeared for the respondent and argued the matter. He submitted that the Commissioner has allowed the credit in respect of .....

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..... y the respondent. Further, during the relevant period, the definition of input services had a wide ambit as it included the words "activities relating to business". In Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune - 2009 (242) ELT 168 (Bom.), the Hon'ble High Court of Bombay has considered the eligibility of credit on various input services and held that almost all the ser .....

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