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TMI Blog2009 (3) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... e, service tax paid on the travel charges should be admissible to the appellants as input service tax credit - This very vehicles received service from authorized service station and credit of service tax paid on such service was allowed by the lower authorities. If that be the case, prima facie, there is no point in holding that the insurance service in respect of the company vehicles was not ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es considered to be input services was taken and utilised. 2. After hearing both sides, I find that the short question to be considered in this case is whether the following services availed by the appellants were admissible to them as input services as defined under Rule 2(l) of the Cenvat Credit Rules, 2004 : (a) Insurance on company vehicles (service tax of Rs. 41,356/- on the insur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he insurance premium in question was paid on company vehicles which were used in or in relation to the activities of the factory. Service tax paid on such premium should be admissible to the appellants especially where the service tax paid on the services provided by authorized service station in respect of the same vehicles was allowed as input service tax credit. It is also submitted that the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard the learned DR as well, who has opposed the present application on the strength of the findings recorded by the authorities below. 5. After giving careful consideration to the submissions, I have found prima facie case in favour of the appellants. Insofar as input service tax credit of Rs. 41,356/- is concerned, this credit was taken on the insurance premium paid in respect of certain comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, no invoice or other document is available on record to differentiate credit of Rs. 60,545/- from credit of Rs. 12,148/-. In the result, it appears, service tax credit to the extent of Rs. 94,781/- was irregularly availed and utilised for payment of duty on tyres during the period of dispute. The appellants shall pre-deposit this amount within four weeks and report compliance on 20-4-2009. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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