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TMI Blog2017 (12) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible or not, it has to be first ascertained if the vehicle was capital goods or not. Similarly, while ascertaining the admissibility of credit on insurance service, it has to be first ascertained if the said service was used primarily for personal use or consumption of any employee - The lower authorities have not given any final findings on these two issues - Since the lower authorities have no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Pvt. Ltd. - 2015 (38) STR 129 (Tri-Mum) in support of their claim. 3. Ld. AR relies on the impugned order. He relied on the decision in the case of SKD Lakshmanan Fireworks Industries - 2016 (42) STR 359 (Tri-Chennai). 4. I have gone through the rival submissions. I find that the impugned order relies solely on the decision of the Tribunal in the case of SKD Lakshmanan Fireworks Industries (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle manufactured by him; or (b) A provider of output service as specified in sub-clause (d) of clause (105) of Section 65 of the Finance Act, in respect of a motor vehicle insured or reinsured by him; of) (B) specified in sub-clauses (d), (o), (zo) and (zzzz) of clause (105) of Section 65 of the Finance Act, in so far as they relate to a motor vehicle except when used for the provision of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle which is not a capital goods; or (BA) service of general insurance business, servicing, repair and maintenance, insofar as they relate to a a motor vehicle which is not a capital goods, except when used by - (a) A manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) An insurance company in respect of a motor vehicle insured or reinsured by su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se two issues. Without arriving at the decision that the vehicle in respect of which credit has been sought are capital goods or not, no decision can be arrived at. Similarly, without first ascertaining if insurance services were primarily for personal use or otherwise no decision with respect to the admissibility of credit can be reached. Since the lower authorities have not examined on these asp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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