https://www.taxtmi.com/caselaws?id=756388 CESTAT Chennai allowed the appeal regarding CENVAT credit denial on service tax paid to automobile dealers. The department alleged dealers provided insurance services illegally, but the Tribunal held that without disputing tax payment or initiating proceedings against dealers, credit denial at recipient's end was unjustified. Computer-generated invoices without signatures were deemed acceptable, especially post-2015 per Board clarification. Credit rejection based on different service descriptions in dealer invoices was also overturned, as recipients cannot control service provider documentation. The Tribunal followed precedents from Cholamandalam MS General Insurance and Modular Auto Ltd cases, emphasizing that paid service tax warrants credit allowance unless dealer assessments are reopened. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756388 CESTAT Chennai allowed the appeal regarding CENVAT credit denial on service tax paid to automobile dealers. The department alleged dealers provided insurance services illegally, but the Tribunal held that without disputing tax payment or initiating proceedings against dealers, credit denial at recipient's end was unjustified. Computer-generated invoices without signatures were deemed acceptable, especially post-2015 per Board clarification. Credit rejection based on different service descriptions in dealer invoices was also overturned, as recipients cannot control service provider documentation. The Tribunal followed precedents from Cholamandalam MS General Insurance and Modular Auto Ltd cases, emphasizing that paid service tax warrants credit allowance unless dealer assessments are reopened. Case-Laws Service Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756388