2020 (10) TMI 581

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..... vat credit on the disputed service was highly debatable and there were conflicting views by different benches of the Tribunal. For resolving the dispute, the Larger Bench was constituted. In the case of South Indian Bank Vs. Commissioner of Customs, Central Excise Service Tax, Calicut, the Larger Bench of the Tribunal vide order dated 20.03.2020, reported in 2020-TIOL-861-CESTAT-BANG-LB has answ .....

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..... ocates for the Appellant Shri Nikhil P. Meshram, Authorized Representative for the Respondent ORDER Heard both sides and perused the records. 2. The applicant-appellant has filed the miscellaneous application, seeking for early hearing of appeal. On perusal of the averments made therein, we are of the view that the prayer made therein can be considered in the interest of justice. .....

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..... it Insurance Service provided by DICGC, considering the same as input service, defined under Rule 2(l) of the Cenvat Credit Rules, 2004. Availment of Cenvat Credit was disputed by the department inter alia, on the ground that such services have no nexus or connectivity with the actual performance of the banking service provided by the assessee-appellant. 5. We find that the issue with regard to .....

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