Input service tax credit requires service-wise examination and personal hearing before deciding admissibility on remand.

Credit eligibility under Rule 3 of the Cenvat Credit Rules for rent-a-cab, courier, repair and maintenance, manpower recruitment, and management consultancy services required fresh examination because the impugned order did not discuss each service individually or show proper application of mind. The matter was remanded to the Original Authority to reconsider admissibility service by service and to decide the issue after granting the assessee a personal hearing.

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Issues: Whether the matter concerning availment of input service tax credit on rent-a-cab operator services, courier services, repair and maintenance, recruitment of manpower and management consultancy service required fresh examination by the Original Authority under Rule 3 of the Cenvat Credit Rules.

Analysis: The impugned order did not properly discuss the individual services on which credit had been taken, and the record showed no proper application of mind to the distinct services claimed by the assessee. In these circumstances, the matter warranted reconsideration by the Original Authority after examining each service and after granting a personal hearing.

Conclusion: The matter was remanded to the Original Authority for fresh decision on admissibility of input service tax credit under Rule 3 of the Cenvat Credit Rules after hearing the assessee.

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