Cenvat credit eligibility on service tax paid by appellants on...

Cenvat credit eligibility on service tax paid by appellants on invoices issued by automobile dealers examined. Department alleged dealers provided insurance services illegally against Insurance Act, 1938 and IRDA Regulations. Credit rejected on grounds of unsigned computer-generated invoices and different service description in invoices by service provider. Held, department cannot deny credit at recipient's end without reopening assessment at dealer's end. Unsigned computer-generated invoices allowed as tax paid not disputed and signatures not required post-2015. Different service description in invoices by service provider not a ground to deny credit to recipient. Impugned orders set aside, appeal allowed. Tribunal followed jurisdictional High Court and Tribunal precedents.