https://www.taxtmi.com/caselaws?id=391192 The Tribunal upheld the decision denying input credit of Service Tax paid on General Insurance Service for cash vans, ruling that the appellant failed to prove registration of the vehicles in its name as required for claiming credit. The appellant's argument based on RBI guidelines and capital goods classification was dismissed, with the Tribunal emphasizing the lack of evidence supporting vehicle registration during the disputed period. The Tribunal also rejected the relevance of late-submitted registration certificates, emphasizing the appellant's failure to establish actual use of the vehicles. The appeal was dismissed on 08.01.2020. en-us Wed, 08 Jan 2020 00:00:00 +0530 Fri, 19 Feb 2021 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391192 The Tribunal upheld the decision denying input credit of Service Tax paid on General Insurance Service for cash vans, ruling that the appellant failed to prove registration of the vehicles in its name as required for claiming credit. The appellant's argument based on RBI guidelines and capital goods classification was dismissed, with the Tribunal emphasizing the lack of evidence supporting vehicle registration during the disputed period. The Tribunal also rejected the relevance of late-submitted registration certificates, emphasizing the appellant's failure to establish actual use of the vehicles. The appeal was dismissed on 08.01.2020. Case-Laws Service Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391192