https://www.taxtmi.com/caselaws?id=367849 The appeal of the Revenue challenging the Order-in-Appeal regarding CENVAT credit for service tax paid on repairs and maintenance of insured vehicles by Authorized Service Stations was dismissed by CESTAT Chennai. The Bench held that the service tax paid on repairs by ASS for insured vehicles qualifies as an input service for providing vehicle insurance services. Despite invoices being in favor of vehicle owners, the appellant was deemed the recipient of services and entitled to CENVAT credit as they reimbursed repair costs and processed insurance claims. The impugned order was set aside, allowing the appeal of the assessee. en-us Fri, 13 Jul 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367849 The appeal of the Revenue challenging the Order-in-Appeal regarding CENVAT credit for service tax paid on repairs and maintenance of insured vehicles by Authorized Service Stations was dismissed by CESTAT Chennai. The Bench held that the service tax paid on repairs by ASS for insured vehicles qualifies as an input service for providing vehicle insurance services. Despite invoices being in favor of vehicle owners, the appellant was deemed the recipient of services and entitled to CENVAT credit as they reimbursed repair costs and processed insurance claims. The impugned order was set aside, allowing the appeal of the assessee. Case-Laws Service Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367849