2021 (9) TMI 442 - CESTAT CHENNAI - Service Tax

Head Note / Extract:
Recovery of CENVAT Credit - general insurance services pertaining to motor insurance, health insurance, property insurance, engineering insurance, liability insurance etc. - Department was of the view that the description in the invoice issued by the dealers did not reflect the true description of services rendered to the appellant by the dealers - HELD THAT:- The issue in this appeal has been analyzed and decided in the appellant’s own case for the previous period in M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI [2021 (3) TMI 24 - CESTAT CHENNAI] where it was held that CENVAT credit cannot be denied. The demand cannot sustain - Appeal allowed - decided in favor of appellant.