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2018 (9) TMI 1585 - AT - Service TaxCENVAT credit - input services - repairs and maintenance of the vehicles by the ‘Authorized Service Stations’ in respect of those vehicles which were insured by the appellant - Held that:- The issue has been considered by this very Bench in this very assessee’s case in M/s. United India Insurance Co. Ltd. Vs. C.C.E. & S.T., LTU, Chennai [2018 (6) TMI 200 - CESTAT CHENNAI], where it was held that 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 - credit allowed - appeal dismissed - decided against Revenue.
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