9911796707
TMI Blog2020 (1) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Maithili L., Advocate for the Appellant Shri. L. Nandakumar, Authorized Representative (A.R.) for the Respondent ORDER The only issue in this appeal is the availability or otherwise of the input credit of Service Tax paid on the General Insurance Service on cash vans. 2. During the hearing, Ms. Maithili L., Ld. Advocate appearing for the assessee-appellant, contended inter alia that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied for irregular availment of CENVAT Credit. He further submitted that the service of General Insurance is covered under the exclusion clause of the definition of "input service" under Rule 2 (l) and further referred to Sub-clause (B) under (viii) of the definition of "capital goods" to highlight that such motor vehicles should be registered in the name of the service provider. He drew attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the Ld. Advocate for the assessee as also the photocopy of the registration certificate. 6. The definition of "capital goods" covers motor vehicles other than those inter alia used for providing output service and Sub-clause (B) requires registration in the name of the provider of output service. Hence, when the assessee is trying to make out a case that the cash vans in question are its ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate reflects the date of registration as 25.11.2014. 7.1 Mere filing of photocopy of registration certificate before this forum, that too for the first time, would not help anyone since it has to be established that those very vehicles were in fact used and for this, the Tribunal cannot go into this aspect. First of all, no registration certificate was ever furnished before the Revenue au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has to be satisfied and in view of this, I am of the opinion that the case law relied upon by the Ld. Advocate for the appellant in the case of M/s. Nicholas D'Souza Garage (supra) which is under the Central Excise Act, is on the issue of classification and hence, the same is not applicable to the facts of the case on hand, which is under Service Tax. 9. Accordingly, I do not find any merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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