https://www.taxtmi.com/caselaws?id=444945 CESTAT Chennai allowed the appeal filed by an insurance company regarding CENVAT credit denial. The credit was denied because invoices for motor vehicle repair services by authorized service stations and salvage services showed the vehicle owner's name instead of the assessee's name. The Tribunal held this was merely a procedural infraction and should not deny otherwise eligible credit, citing its own precedent in the assessee's earlier case. The Commissioner (Appeals) had already allowed the credit and sanctioned refund. The impugned order was set aside as lacking legal or factual basis. en-us Thu, 26 Oct 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444945 CESTAT Chennai allowed the appeal filed by an insurance company regarding CENVAT credit denial. The credit was denied because invoices for motor vehicle repair services by authorized service stations and salvage services showed the vehicle owner's name instead of the assessee's name. The Tribunal held this was merely a procedural infraction and should not deny otherwise eligible credit, citing its own precedent in the assessee's earlier case. The Commissioner (Appeals) had already allowed the credit and sanctioned refund. The impugned order was set aside as lacking legal or factual basis. Case-Laws Service Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444945