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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal rules in favor of Interplex Electronics on service tax credit for employee transport.</h1> The Appellate Tribunal CESTAT, Bangalore allowed the appeal of M/s. Interplex Electronics India Pvt. Ltd. regarding the denial of service tax credit on ... Demand - Cenvat credit - ‘Rent-a-Cab’ service - Held that: in the submission made by the Counsel for the appellants that the impugned activity came within the definition of ‘input service’ as per Rule 2(l)(ii), as “activities relating to business - Decided in favor of the assessee The Appellate Tribunal CESTAT, Bangalore allowed the appeal of M/s. Interplex Electronics India Pvt. Ltd. regarding the denial of service tax credit on 'Rent-a-Cab' services for transporting employees. The tribunal found that the activity fell within the definition of 'input service' and waived pre-deposit while staying recovery of dues. The matter was scheduled for further hearing on 26-7-2010 before the Single Member Bench.

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