https://www.taxtmi.com/caselaws?id=220722 Input service credit on repair services under a cashless motor insurance arrangement was treated as prima facie sustainable where authorised service stations carried out the repairs on behalf of the insurer and the insurer bore the charges, including service tax. A Board circular was relied on to treat the insurer as the service recipient for these services. On that basis, the claim was considered strong enough for interim relief, and waiver of the entire pre-deposit with stay of recovery during the appeal was granted. en-us Wed, 18 Jul 2012 00:00:00 +0530 Fri, 23 Aug 2013 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220722 Input service credit on repair services under a cashless motor insurance arrangement was treated as prima facie sustainable where authorised service stations carried out the repairs on behalf of the insurer and the insurer bore the charges, including service tax. A Board circular was relied on to treat the insurer as the service recipient for these services. On that basis, the claim was considered strong enough for interim relief, and waiver of the entire pre-deposit with stay of recovery during the appeal was granted. Case-Laws Service Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220722