Cenvat credit of service tax on repair of motor vehicle

Plz reply. Koi nhi h is group mae Service Tax Expert.

Not a service tax ....; but as per my understanding, as the service tax is paid by insurance company, M/s. XYZ can take Cenvat credit.

Thank you Sir, my opinion is also same, but the repair bills are in the name of Mr. X (inssured), XYZ (Insurance company) is Reimburse the expenses in the form of Claim.

True, but department would not allow any cenvat credit to Mr. X, when the amount is not paid by him. He can take cenvat credits over the premium paid, if eligible.

Ok sir, Is it possible to take the credit by Insurance Company, if yes than grounds for taking CENVAT credit. 

As per my understanding, the insurance company is service receiver, and paid the bill amount including ST.

Ok Sir, Thank you