2020 (1) TMI 805

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P. DINESHA, MEMBER (JUDICIAL) Ms. Maithili L., Advocate for the Appellant Shri. L. Nandakumar, Authorized Representative (A.R.) for the Respondent ORDER The only issue in this appeal is the availability or otherwise of the input credit of Service Tax paid on the General Insurance Service on cash vans. 2. During the hearing, Ms. Maithili L., Ld. Advocate appearing for the assessee-ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....contended that the input credit has been denied for irregular availment of CENVAT Credit. He further submitted that the service of General Insurance is covered under the exclusion clause of the definition of "input service" under Rule 2 (l) and further referred to Sub-clause (B) under (viii) of the definition of "capital goods" to highlight that such motor vehicles should be registered in the name....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appeal folder and also the decision relied upon by the Ld. Advocate for the assessee as also the photocopy of the registration certificate. 6. The definition of "capital goods" covers motor vehicles other than those inter alia used for providing output service and Sub-clause (B) requires registration in the name of the provider of output service. Hence, when the assessee is trying to make out....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... June 2017 whereas the photocopy of registration certificate reflects the date of registration as 25.11.2014. 7.1 Mere filing of photocopy of registration certificate before this forum, that too for the first time, would not help anyone since it has to be established that those very vehicles were in fact used and for this, the Tribunal cannot go into this aspect. First of all, no registration c....