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The issue involved in the present appeal pertains to admissibility of CENVAT Credit in respect of Service Tax charged on Insurance Premium paid by banks to Deposit Insurance Credit Guarantee Corporation (DICGC), a subsidiary of Reserve Bank of India for providing mandatory insurance coverage to the deposit of customers. During hearing of the appeal, it has been brought to the notice of this Bench that contradictory findings are given by Division Benches of CESTAT. In the case of DGB Bank Ltd. vs. CCE, Commissioner of Service Tax-I, Mumbai [2017 (6) GSTL 479(Tri-Mum)] = 2017-TIOL-2849-CESTAT-MUM and Final Order No. 50877/2018 dated 9/3/18, in case of M/s. Punjab National Bank vs. Commissioner of Central Excise Service Tax, Bhopal = 2018-TIOL-1395-CESTAT-DEL, State Bank of Bikaner and Jaipur Vs. Commissioner of Central Excise and Service Tax = 2019-TIOL-558-CESTAT-DEL, the findings were given in favour of the Assessee Appellant Banking Institution but in Final Order no. A/85281-85290/2019 dated 12/02/2019, while disposing of twelve appeals, Division Bench of CESTAT-Mumbai had dealt with admissibility of the credit on tax collected towards insurance premium paid to DICGC and held the same to be inadmissible as the entire deposit scheme does not fall within the definition of service. In this circumstance, there is a need for bringing constituency in the matter in dispute by way of constitution of a larger Bench. Hon’ble President, CESTAT is requested to constitute a larger Bench which may bring clarity to the following points of law