2018 (8) TMI 1513

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..... nsurance services - furniture hire services - Held that:- The period involved is prior to 01.04.2011, when the definition of input service had a wide ambit - reliance placed in the case of C.C.E. Mumbai Vs. GTC Industries Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI], Commissioner of Service Tax, Bangalore Vs. Yodlee Infotech (P) Ltd. [2015 (11) TMI 653 - CESTAT BANGALORE] and M/s. C-Cubed Solutions Pvt. .....

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..... ervices, business auxiliary services (Sodexo pass for employees), group insurance services, furniture hire services. Aggrieved, the appellants are now before the Tribunal. 2. The learned Counsel, Ms. Krithika Jaganathan, appearing for the appellant, submitted that the period of dispute is prior to 01.04.2011, when the definition of input services included the words 'activities relating to busines .....

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..... 2011 (23) S.T.R. 444 (Tri.-Kar.) to argue that credit is eligible for group insurance services. It is submitted by her that the appellant had hired furniture for conducting seminars and other events. Credit of service tax paid on hiring such furniture has been rightly availed by the appellant and the issue stands decided in the case of M/s. C-Cubed Solutions Pvt. Ltd. Vs. Commissioner of Service T .....

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