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Case Law Details

Case Name : South Indian Bank Vs C.C., C.E. & S.T-Calicut (CESTAT Bangalore)
Related Assessment Year :
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South Indian Bank Vs C.C., C.E. & S.T-Calicut (CESTAT Bangalore)

The issue under consideration is whether the assessee banks are eligible for cenvat credit of service tax availed on insurance service received by the banks from the Deposit Insurance and Credit Guarantee Corporation?

CESTAT states that, in the present appeals also, in order to render any output service under the category of “banking and other financial services”, it is necessary for a bank to registe

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