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TMI Blog2023 (11) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ng invoices with description of services as per the format provided to it by the Appellant through email. The contract copy filed in response to the summons issued for appearance is not in respect of M/s. Anamallais Motors Pvt. Ltd. who issued the invoices and whose proprietor Smt. A. Umadevi is the authorised insurance agent for the Appellant but Appellant claims that agreements entered with car dealers, including the copy of agreement dated 01.11.2012 signed with M/s Unic Automobile (MAH) Pvt. Ltd. (copy filed) are by and large containing same provisions. It is further noticed that the said agreement annexed to the appeal memo as Annexure-4 doesn t contain provision for payment against such services and the modalities of such payment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case, in a nutshell, is that Appellant is engaged in the business of providing general insurance services. It has been receiving infrastructure facilities and support services from various motor car dealers as well as availing input credits against payment of tax paid towards availment of such services alongwith other services like work stations, advertisement etc. On the basis of intelligence gathered by the DGCI that the dealers of cars were collecting insurance premium from the car customers and remitting the insurance amount to the insurance companies against receipt of certain percentage towards own damage premium and pay out without a valid insurance agency/brokerage licence, investigations were conducted that revealed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of advertisement materials, safe custody of policies etc. which were specifically incorporated in the agreement and the motor vehicle dealers raised invoices with service charges and service tax for the services provided by them against which Appellant had rightly availed the credits since the output service in completing insurance business was becoming fruitful through those inputs but instead of raising invoices with description as business support service defined under Section 65(104)C of the Finance Act, 1994, they had put incorrect description of services in the invoices but that would not make the nature of transaction invalid in view of the decision of the Hon'ble Supreme Court passed in the case of Senairam Doongarmall Vs. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat due to incorrect description in the invoices, that failed to meet the requirement of Rule 4A(1) of the Service Tax Rules, credit was justifiably denied to the Appellant. He further submitted that the amount transferred to the vehicle dealers were dependent on the number of vehicles sold and insured and not based on the provision for supply of infrastructure or business support services, for which interference in the order passed by the Commissioner is uncalled for. 5. We took note of the submissions and examined the appeal case records as well as the relied upon judgments. As could be noticed, in the instant case the motor vehicle dealer as an agency was providing services to the Appellant and raising invoices with description of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, of the considered view that the issue is no more res integra that without opening assessment of the provision of service extended by the service provider, CENVAT Credits cannot be denied to the recipient who had paid the required Service Tax through the service receiver in order to avail the input services. Therefore, in furtherance to the judicial precedent set by this Tribunal as well as by the Appellate Courts, the following order is passed. THE ORDER 6. Both the appeals are allowed and the order passed by the Commissioner of Service Tax-VI, Mumbai vide Order-in-Original No. MUM-SVTAX-006-COM-48-16-17 dated 28.11.2016 and the order passed by the Principal Commissioner of GST Central Excise, Mumbai East vide Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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