2023 (2) TMI 1093

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....ND MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri V. S. Nankani, Senior Counsel with Ms Stella Joseph and Prakhil Mishra, Advocates for the Appellant Shri Nitin M. Tagade, Authorized Representative for the Respondent ORDER Briefly stated, the facts of the case are that the appellant is a general insurance company, inter alia, engaged in the business of providing insurance services in respect....

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....ayment into the Central Government Account. On the basis of the invoices issued by the automotive dealer and the service tax paid by the automotive dealer to the government, the appellant had availed Cenvat credit, which had been sought to be denied and recovered along with interest and penalty. The show cause notice dated 17.10.2015 issued by the DGCEI, Chennai was adjudicated by impugned order d....

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....C v. MDS Switchgear Ltd. [2008 (229) E.L.T. 485 (S.C.)]. 3. On the other hand learned Authorized Representative appearing for the Revenue reiterated the findings recorded in the impugned order and supported confirmation of the adjudged demands on the appellant. 4. Heard both sides and perused the records. 5. In this case, it is an undisputed facts that the automotive dealers had paid serv....

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....the service tax was paid by the auto dealer, under the taxable head of "Business Auxiliary Service" and the assessment of auto dealer has not been re-opened or questioned, credit availed cannot be denied to the insurance company. This is also the ratio of the judgment of the Hon'ble Supreme Court in the case of MDS Switchgear Ltd. (supra), wherein it was held that once the tax liability has been d....