2013 (2) TMI 132

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..... it paid on repair service of vehicles done by the authorized service station on behalf of the insurance company under the cashless scheme Revenue argued that the service tax component on account of repair charges/ services is not entitled to them for input service credit as the repair service of the vehicle was availed by the vehicle owners as the invoices are in the name of the vehicle owners .....

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..... ake input service credit. 2. Heard both sides. 3. The facts of the case are that the applicant are Insurance Company who provides insurance on motor vehicles. The applicants are paying service tax on insurance premium. As per insurance policy cover, they provide Cashless scheme. In that scheme, if the vehicle is damaged in accident or otherwise, then the vehicle is to be sent to the authorized .....

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..... fied the insurance company is the service receiver. Therefore, on the basis of the above cited Circular, prima facie, the applicant are entitled to take input service credit on the impugned services which services were paid by them. Accordingly, the applicant has made out a case for 100% waiver of predeposit. Hence, we waive the requirement of pre-deposit of the entire service tax, interest and pe .....

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