Input Credit on Motor Repair Services cannot be denied to Insurance Company merely for bill in Vehicle Owner Name

M/s. United India Insurance Co. Ltd. Vs CCE&ST (CESTAT Chennai) The Revenue  raised the issue that the invoices issued by the Authorized Service Stations (ASS) which is the document based on which the appellant M/s. United India Insurance Co. Ltd. has availed the Cenvat credit, is invariably in favour of the owner of the vehicle and is not in favour of the appellant. Hence, Cenvat credit cannot be allowed to the appellants. As discussed above, we have held that the above service is eligible to be considered as an input service for the appellant. In the peculiar facts and circumstances o...