TMI Blog2018 (9) TMI 1585X X X X Extracts X X X X X X X X Extracts X X X X ..... owed - appeal dismissed - decided against Revenue. - Appeal No. ST/00566/2011 - Final Order No. 42209/2018 - Dated:- 13-7-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P Dinesha, Member (Judicial) Shri. K. Veerabhadra Reddy, JC (AR) for the Appellant Ms. Cynduja Crishnan, Advocate for the Respondent ORDER Per P. Dinesha, The present appeal challenges the Order-in-Appeal No. 35/2011 dated 30.08.2011. The appellant is providing services of General Insurance business. The dispute covers the period 2008- 09. During the disputed period, the appellants availed CENVAT credit of the service tax paid on repairs and maintenance of the vehicles by the Authorized Service Stations (ASS in short) in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate for the assessee. We find 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 reported in 2018 (6) T.M.I. 200 CESTAT Chennai, the relevant portion of the same is reproduced hereinbelow : - 6.3 ... ... 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. We are unable to see any other way by which the vehicle insurance service can be delivered to the customer. In this scenario, we are of the view that the service tax paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompanies to the hospitals on behalf of a business entity for its employees. As such, the insurance company would be the service receiver and the tax paid by the hospital would be available to the insurance companies as credit. Even though the above clarification has been given in the context of health insurance services, we are of the view that the same is relevant for deciding the claim of the appellant for Cenvat credit. In the present case, the appellant being the service receiver will be entitled to the credit of service tax paid in terms of Rule 2 (l) ibid. 6.6 The Revenue has also raised the issue that the invoices issued by the ASS which is the document based on which the appellant has availed the Cenvat credit, is invar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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