Case Law Details
Case Name : South Indian Bank Vs Commissioner of Customs, Central Excise and Service Tax (CESTAT Bangalore)
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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South Indian Bank Vs Commissioner of Customs (CESTAT Bangalore)
Conclusion: Insurance service provided by Deposit Insurance Corporation to banks was an “input service” and CENVAT credit of service tax paid for this service received by the banks from the Deposit Insurance Corporation could be availed by the banks for rendering output services.
Held: The service provided by the Deposit Insurance and Credit Guarantee Corporation to the banks for insuring
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