2021 (3) TMI 581

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..... - Renting of Immovable Property Services - Manpower Supply services - Department was of the view that the input services were not covered under the inclusive definition of input services and that these services were not used for providing the output service namely General Insurance Service - HELD THAT:- It is agreed by both the parties that the issue stands covered by the order of this Bench of t .....

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..... ennai. 2.1 The appellant is engaged in providing General Insurance Services, Auxiliary Services, Renting of Immovable Property Services, Manpower Supply, etc. During the course of scrutiny of ST-3 returns of the appellant for the period from April 2015 to March 2016, it was noticed by the Department that the appellant had availed and utilized ineligible input Service Tax credit on Accommodation S .....

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..... rder impugned herein upheld the order passed by the Adjudicating Authority. Aggrieved by the same, the appellant is now before this forum. 3. I have heard both sides, perused the documents placed on record and have gone through the various case laws referred to during the course of arguments. 4. It is agreed by both the parties that the issue stands covered by the order of this Bench of the Trib .....

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