CENVAT Credit eligible on Service Tax paid by Automotive Dealers

ICICI Lombard General Insurance Company Ltd. Vs Commissioner of CGST And Central Excise, Mumbai Central (CESTAT Mumbai) 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 automotive 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 i...