Commissioner Of Central Excise And Service Tax Delhi-South vs. Oriental Insurance Company LTD.

SERTA/6/2021HC DelhiGSTCNR DLHC01040055202128 March 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN21 pages

AI SummaryDismissed

Held

The Delhi High Court held that re-insurance services were not excluded from the definition of 'input service' under Rule 2(l) of the CENVAT Credit Rules, 2004, during the period in question. Therefore, OIC was entitled to avail CENVAT credit.

Facts

The Revenue appealed a CESTAT order allowing Oriental Insurance Company Ltd. (OIC) to avail CENVAT credit on re-insurance services. The Revenue argued that CENVAT credit was unavailable for insurance in respect of motor vehicles during the relevant period.

Key Issues

Whether re-insurance services qualify as 'input service' for availing CENVAT credit, and if the exclusion clause for motor vehicle insurance applies to re-insurance.

Sections Cited

Section 35G, Section 83, Rule 2(l), Rule 3(1), Rule 14, Section 73(1), Section 73(4)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2023:DHC:2205-DB SERTA 6/2021 Page 1 of 21 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 28.03.2023 + SERTA 6/2021 COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX DELHI-SOUTH ..... Appellant versus ORIENTAL INSURANCE COMPANY LTD. ..... Respondent Advocates who appeared in this case: For the Appellant : Mr Harpreet Singh, Senior Standing Counsel with Ms Suhani Mathur and Mr Jatin Gaur, Advocates. For the Respondent : Ms Charanya Lakshmi Kumaran, Mr Yogendra Aldak, Mr Karan Sachdev and Mr Kunal Kapoor, Advocates. CORAM HON’BLE MR JUSTICE VIBHU BAKHRU HON’BLE MR JUSTICE AMIT MAHAJAN

JUDGMENT

VIBHU BAKHRU, J

The appellant has filed the above-captioned appeal under Section 35G of the Central Excise Act, 1944 (hereafter ‘the Central Excise Act’) read with Section 83 of the Finance Act, 1994 (hereafter ‘the Act’) impugning a final-order dated 28.01.2021 (hereafter ‘the impugned order’) passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereafter ‘CESTAT’). By the

The judgment continues below.

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