CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60069 of 2017 [Arising out of Order-in-Original No. DLI-SVTAX-004-COM-043-16-17 dated

21.10.2016 passed by the Commissioner of Service Tax, Audit-II, Delhi]

M/s BSR And Co LLP ……Appellant Mr. Girraj Shallya, General Manager Finance, 8^th Floor, Tower B, Building No. 10, DLF Cyber City, Phase-II, Gurugram, Haryana 122002 VERSUS Commissioner of Central Excise, Goods & ……Respondent Service Tax, Gurugram-II Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 APPEARANCE:

Mr. Pankaj Kishore, C.A. for the Appellant Ms. Amita Gupta, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60059/2026 DATE OF HEARING: 25.09.2025 DATE OF DECISION: 19.01.2026 S. S. GARG :

The present appeal is directed against impugned order dated

21.10.2016 passed by the Commissioner of Service Tax (Audit), whereby the learned Commissioner has confirmed the demand of Service Tax by denying the Cenvat Credit of Service Tax paid on professional indemnity insurance amounting to Rs.27,55,103/- with interest