{"id":242096,"date":"2021-01-11T12:00:30","date_gmt":"2021-01-11T06:30:30","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=242096"},"modified":"2021-01-22T11:20:08","modified_gmt":"2021-01-22T05:50:08","slug":"cestat-whether-cenvat-credit-of-service-tax-paid-on-the-deposit-insurance-service-provided-by-the-dicgc-available-tribunal-explains-while-allowing-appeal","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/11\/cestat-whether-cenvat-credit-of-service-tax-paid-on-the-deposit-insurance-service-provided-by-the-dicgc-available-tribunal-explains-while-allowing-appeal\/","title":{"rendered":"CESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; Tribunal explains while allowing appeal"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> Ajay Sharma (Judicial Member) allowed an appeal which was filed challenging the order passed by the Commissioner by which he had rejected the appeal filed by the Appellants while upholding the Order-in-Original. The issue involved was whether the Appellant was eligible to avail Cenvat credit of service tax paid by them on the deposit insurance service provided by the Deposit Insurance and Credit Guarantee Corporation (DICGC).<\/p>\n

The appellant was engaged in providing banking and various financial services in India. The department had denied the Cenvat Credit to the Appellants on the ground that the service in issue did not qualify as \u201cInput Service\u201d in terms of Rule 2(l) of CCR and Cenvat Credit for the service tax paid by the Appellants for this service cannot be availed by them.<\/p>\n

The Tribunal considered the case of South Indian Bank v. Commr. Of Customs, CE & ST,<\/em> 2020-TIOL-861-CESTAT-BANG-LB in which it was held that insurance service provided by the DICGC to the Banks for insuring the deposits of the public with the Banks was an \u201cInput Service\u201d in terms of Rule 2(l) of CCR and Cenvat Credit for the service tax paid by the banks for this service can be availed by the banks for rendering output service.<\/p>\n

The Tribunal, therefore, allowed the appeal keeping in view the decision of the Larger Bench of the Tribunal in the above-mentioned decision.[IDFC Bank Ltd. v. Commr. Of CGST,\u00a0 2021 SCC OnLine CESTAT 2<\/b><\/a>, decided on 06-01-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ajay Sharma (Judicial Member) allowed an appeal which was filed challenging the order passed <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[34164,44772,44773,29785,3208],"class_list":["post-242096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvat-credit","tag-input-service","tag-insurance-service","tag-law","tag-service_tax"],"yoast_head":"\nCESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; Tribunal explains while allowing appeal | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/11\/cestat-whether-cenvat-credit-of-service-tax-paid-on-the-deposit-insurance-service-provided-by-the-dicgc-available-tribunal-explains-while-allowing-appeal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; 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Anjani Kumar (Technical Member) allowed an appeal which was filed aggrieved by the order of the original authority confirming the demand interest and imposed penalty, including a separate penalty on the Former\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":327527,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/29\/registration-of-premises-not-condition-precedent-for-availing-cenvat-credit-cestat-sets-aside-order\/","url_meta":{"origin":242096,"position":1},"title":"\u2018Registration of premises is not a condition precedent for availing CENVAT credit\u2019; CESTAT sets aside order disallowing CENVAT credit","author":"Arushi","date":"July 29, 2024","format":false,"excerpt":"The services were not received by the appellant regarding which invoices have been issued to the appellant\u2019s other two addresses, other than the address for which service tax registration has been taken, is contrary to the contention stated by Revenue in the show cause notice. 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Tribunal answers","author":"Editor","date":"March 18, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the denial order of the Commissioner (Appeals) where the issue was to decide whether the appellant was entitled to Cenvat credit in respect of Dredging Services and Marine Consultancy Services provided\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":238781,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/07\/cestat-100-export-oriented-unit-entitled-to-refund-claim-for-the-cenvat-credit-under-r-5-of-ccr-2004-tribunal-allows-appeal\/","url_meta":{"origin":242096,"position":5},"title":"CESTAT\u00a0 | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal","author":"Editor","date":"November 7, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-Appeal. The appellant was a 100% Export Oriented Unit (EOU) engaged in providing network management and other services to their clients.\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/242096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=242096"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/242096\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=242096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=242096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=242096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}