Providing loans to borrowers by the bank does not amount to service


Last updated: 24 August 2021

Court :
CESTAT, Delhi

Brief :
In State Bank of Patiala v. Commissioner, Central Excise & Central Goods & Services Tax [Service Tax Appeal No. 52160 of 2019-SM dated August 9, 2021], the current appeal has been filed against the Order-In-Appeal No. 392 (CRM) ST/JDR/2019 dated April 24, 2019('OIA') which upheld the Order-In-Original ('OIO') stating the Central Value Added Tax ('CENVAT') Credit on Input Service was wrongly availed by State Bank of Patiala ('the Appellant').

Citation :
Service Tax Appeal No. 52160 of 2019-SM dated August 9, 2021

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Bimal Jain
Published in Excise
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