https://www.taxtmi.com/caselaws?id=361373 The Tribunal ruled in favor of the appellant, allowing the appeal regarding the admissibility of Cenvat credit for repair services essential in providing general insurance output services. The Tribunal held that the service tax paid on repairs by Authorized Service Stations constituted input services used for offering insurance services. It determined that the appellant, not just the vehicle owner, was the recipient of the repair services, supported by previous judgments and circulars. Despite procedural discrepancies in invoice details, the Tribunal found them insufficient to disqualify the appellant from availing Cenvat credit. en-us Fri, 01 Jun 2018 00:00:00 +0530 Wed, 28 Aug 2019 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361373 The Tribunal ruled in favor of the appellant, allowing the appeal regarding the admissibility of Cenvat credit for repair services essential in providing general insurance output services. The Tribunal held that the service tax paid on repairs by Authorized Service Stations constituted input services used for offering insurance services. It determined that the appellant, not just the vehicle owner, was the recipient of the repair services, supported by previous judgments and circulars. Despite procedural discrepancies in invoice details, the Tribunal found them insufficient to disqualify the appellant from availing Cenvat credit. Case-Laws Service Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361373