https://www.taxtmi.com/caselaws?id=772896 CESTAT Mumbai allowed the appeal by remand in a CENVAT credit dispute concerning input services under CCR 2004. The case involved general insurance services for vehicle repair and maintenance, and staff welfare expenses. The Tribunal found that vehicles were registered in appellant's name, supporting their argument that vehicles constituted capital goods and insurance premiums qualified as input services not excluded under Rule 2(l). Since lower authorities failed to examine insurance certificates properly, the matter was remanded to original authority for fresh verification of documents to determine eligibility for CENVAT credit on input services. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772896 CESTAT Mumbai allowed the appeal by remand in a CENVAT credit dispute concerning input services under CCR 2004. The case involved general insurance services for vehicle repair and maintenance, and staff welfare expenses. The Tribunal found that vehicles were registered in appellant's name, supporting their argument that vehicles constituted capital goods and insurance premiums qualified as input services not excluded under Rule 2(l). Since lower authorities failed to examine insurance certificates properly, the matter was remanded to original authority for fresh verification of documents to determine eligibility for CENVAT credit on input services. Case-Laws Service Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772896