TMI Blog2021 (9) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 - CESTAT CHENNAI ] where it was held that CENVAT credit cannot be denied. The demand cannot sustain - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.40248 of 2019 - Final Order No. 42300/2021 - Dated:- 27-8-2021 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Venkata Subba Rao, Member (Technical) Shri Raghavan Ramabhadran, Advocate for the Appellant Ms. Sridevi Taritla, ADC (AR) for the Respondent ORDER Brief facts explained by the learned counsel Shri Raghavan Ramabhadran appearing for appellant are as under:- 2. The appellant is a General Insurance Company engaged in the business of offering general insurance services pertaining to motor insurance, health insurance, proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir authorized dealers with a view to widen its customer base. The dealers raise invoice on the appellant along with service tax and the appellant availed credit of service tax paid to the dealer. The 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. Show Cause Notice was issued proposing to disallow the credit for recovery of the same along with interest and for imposing penalty. After due process of law, the original authority confirmed the demand, interest and imposed penalty. Aggrieved by such order, the appellant is before this Tribunal. 3. It is submitted by him that the issue stands covered by the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they provided computing network connectivity through extranet, internet space, furniture and fixtures, consumables, salary of staff, computers, printers, electronics and electricity ; (iii) the Dealers accordingly raised invoices on the insurance companies in the format provided to them and (iv) the Dealers have not provided the services as mentioned in the description of the invoices. In other words, the description of the services contained in the invoices used for availing Cenvat Credit do not reflect the true description of the services. 6.2 From the above, it can be seen that the case of the Department is that the payout paid by the appellant to the dealers on the OD premium collected by the dealers from the customers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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