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2018 (9) TMI 1584 - AT - Service TaxCENVAT Credit - insurance services - Motor Insurance Policy for motor vehicles against theft, damage and third-party liability - service tax paid on reimbursement of the repair charges - Held that:- The identical issue decided in the case of M/S. UNITED INDIA INSURANCE CO. LTD. VERSUS CCE & ST, LTU, CHENNAI [2018 (6) TMI 200 - CESTAT CHENNAI], where it was held that The general insurance service provided by the appellant basically insures the vehicle against damages. It is obvious that such service can be provided to the customer ie., owners of the vehicle only by way of reimbursement of the repair charges. The service tax paid on the bill of the ASS is to be considered as falling within the definition of the input service which is used for providing the output service of the vehicle insurance. Appeal allowed - Credit allowed - decided in favor of appellant.
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