Cenvat Credit eligible to insurer on services tax on commission charged by automobile dealers

ICICI Lombard General Insurance Company Ltd Vs Commissioner of CGST And Central Excise (CESTAT Mumbai) In this case, it is an undisputed facts that the automotive dealers had paid service tax on the nature of services described in the invoices issued to the appellant; that payment of service tax by such dealers have been accepted by the service tax authorities having jurisdiction over their business premises. Since, the service tax paid by such dealers was availed as Cenvat credit by the appellant, availment of such credit is in conformity with the Cenvat statute. We find that in an identical ...