https://www.taxtmi.com/caselaws?id=797629 CENVAT credit is available to an insurer for service tax paid on payouts to automobile dealers issuing motor insurance policies, where the dealers collect premiums and invoice the insurer with service tax. Credit cannot be denied at the recipient's end by recharacterising the dealer services or disputing tax that has been accepted by the jurisdictional authorities at the service-provider end. The payout-related services qualify as input services, and no penalty is imposable for availing the credit. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797629 CENVAT credit is available to an insurer for service tax paid on payouts to automobile dealers issuing motor insurance policies, where the dealers collect premiums and invoice the insurer with service tax. Credit cannot be denied at the recipient's end by recharacterising the dealer services or disputing tax that has been accepted by the jurisdictional authorities at the service-provider end. The payout-related services qualify as input services, and no penalty is imposable for availing the credit. Case-Laws Service Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797629