9911796707
TMI Blog2018 (7) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... repair charges. The service tax paid on the bill of the ASS is to be considered as falling within the definition of the input service which is used for providing the output service of the vehicle insurance. Credit allowed - appeal allowed - decided in favor of appellant. - ST/47/2012, ST/327/2012 - Final Order No. 42025-42026 / 2018 - Dated:- 17-7-2018 - Hon ble Ms. Sulekha Beevi, C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri Raghavan Ramabhadran, Advocate For the Appellant Shri A.Cletus, ADC (AR) For the Respondent ORDER Per Bench After hearing both sides, we find that the issue concerns whether the appellants would be eligible for availing credit on tax paid on repair s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question which has been discussed by the adjudicating authority is who is the recipient of service. There is no doubt that the service has been provided by the ASS. The adjudicating authority has taken the view that the ASS has provided the service only to the owner of the vehicle by repairing it. He has taken the view that such service cannot be taken as provided to the appellant or in parts to the appellant and the vehicle owner. In this connection it is not in dispute that the appellant has availed the credit only proportionately to the extent of amount borne by them. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e category of general insurance service, are already taxable. Under general insurance service, an insurance company is a service provider to its clients. Under the proposed new service, tax is also being imposed on 8 the medical charges paid by the insurance companies 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 rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
