M/S. Krishna Steel Industries v. Union Of India And 2 ORS.

1/1 cexa-11-15.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.11 OF 2015 ...

The Commissioner of Service Tax ...Appellant v/s.

Birla Sun Life Insurance Co. Ltd.

...Respondent

...

Mr.Jitendra B. Mishra for the Appellant.

Mr.Prakash Shah with Mr.Jas Sanghavi i/b M/s.PDS Legal for the Respondent.

...

CORAM : S.C.DHARMADHIKARI & A.A. SAYED, JJ.

DATED : 14 MARCH 2016 P.C.:

Having heard both Mr.Mishra and Mr.Shah and finding that similar question and arising out of the Tribunal has already been admitted as a substantial question of law, we pass the following order:-

O R D E R

1. The Appeal is admitted on the following substantial question of law:- "Whether the assessee is eligible to utilize the CENVAT credit availed on input services viz. Telephone, Courier etc. towards payment of service tax on `agency commission' falling under the category of services namely `insurance auxiliary services'?"

2. Mr.Shah appearing for the Assessee waives service. To be heard alongwith Central Excise Appeal No.225 of 2014. (A.A. SAYED, J.) (S.C.DHARMADHIKARI,J.) Uday Kambli 1/1