https://www.taxtmi.com/caselaws?id=218586 The Tribunal allowed the appeal, ruling in favor of the appellant. It held that the service tax paid on insurance for vehicles owned and used by the appellant qualifies as an 'input service' eligible for CENVAT credit under Rule 2(1) of the CENVAT Credit Rules, 2004. The Tribunal emphasized the essential role of the vehicles in the appellant's business operations, particularly in transporting employees or goods, and cited precedent supporting the eligibility of service tax on vehicle insurance as an input service. en-us Wed, 21 Mar 2012 00:00:00 +0530 Fri, 11 Jan 2013 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218586 The Tribunal allowed the appeal, ruling in favor of the appellant. It held that the service tax paid on insurance for vehicles owned and used by the appellant qualifies as an 'input service' eligible for CENVAT credit under Rule 2(1) of the CENVAT Credit Rules, 2004. The Tribunal emphasized the essential role of the vehicles in the appellant's business operations, particularly in transporting employees or goods, and cited precedent supporting the eligibility of service tax on vehicle insurance as an input service. Case-Laws Central Excise Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218586