2013 (2) TMI 132

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....SDR Per Ashok Jindal : Input service credit has been denied to the applicant to the tune of Rs.1,96,64,604/- on account of that the applicant are not actually service receiver and therefore they are not entitled to take input service credit. 2. Heard both sides. 3. The facts of the case are that the applicant are Insurance Company who provides insurance on motor vehicles. The applicants are pa....