2020 (10) TMI 910

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant - HELD THAT:- The issue with regard to availment of cenvat 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 M/S. SOUTH INDIAN BANK VERSUS THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX-CALICUT [ 2020 (6) TMI 278 - CESTAT BANGALORE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. Accordingly, the miscellaneous application for early hearing of appeal is allowed and wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 availment of cenvat credit on the disputed service was highly debatable and there were confl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X