https://www.taxtmi.com/caselaws?id=363910 The CESTAT Chennai ruled in favor of the appellants, allowing them to avail credit on tax paid for repair services provided by an Authorized Service Station to insured vehicles. The tribunal considered the repair services as essential input services for providing the output service of vehicle insurance, despite the invoices being issued to the vehicle owners. The appellant's entitlement to Cenvat credit was supported by a previous Tribunal decision and a relevant TRU Circular. The denial of credit based on invoice recipient was deemed unjustifiable, and the impugned orders were set aside, granting the appeals with consequential benefits as per the law. en-us Tue, 17 Jul 2018 00:00:00 +0530 Fri, 20 Jul 2018 05:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363910 The CESTAT Chennai ruled in favor of the appellants, allowing them to avail credit on tax paid for repair services provided by an Authorized Service Station to insured vehicles. The tribunal considered the repair services as essential input services for providing the output service of vehicle insurance, despite the invoices being issued to the vehicle owners. The appellant's entitlement to Cenvat credit was supported by a previous Tribunal decision and a relevant TRU Circular. The denial of credit based on invoice recipient was deemed unjustifiable, and the impugned orders were set aside, granting the appeals with consequential benefits as per the law. Case-Laws Service Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363910