AdvertisementIffco Tokio Insurance Services Ltd Vs Commissioner of ST (CESTAT Chandigarh) The appeals before CESTAT Chandigarh challenged orders dated 28.02.2017 and 31.12.2018 whereby the Commissioner (Appeals) upheld demands of service tax along with penalties by denying CENVAT credit availed by the appellant. The appellant was engaged in providing taxable insurance auxiliary services and carried out all operational activities from its Gurugram office, where centralized billing and accounting were maintained. Its offices at different locations functioned as extensions of the operational office and undert...