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of <h1>Tax appeal dismissed by Gujarat HC on input credit for manufacturing services</h1> <h3>THE COMMISSIONER Versus M/s RELIANCE INDUSTRIES LTD</h3> The Gujarat HC dismissed the tax appeal by the department against the Customs Excise and Service Tax Appellate Tribunal's judgment regarding input credit ... CENVAT Credit - Rent-a-cab operator service - Held that:- This issue came to be decided by the Court against the department in judgement in case of Principal Commissioner vs. Essar Oil Ltd. [2015 (12) TMI 1062 - GUJARAT HIGH COURT], where it was held that service in question was 'input service' and the service tax paid thereon would be available to the assessee by way of CENVAT Credit - credit allowed - appeal dismissed - decided against Revenue. The Gujarat High Court dismissed the tax appeal by the department against the Customs Excise and Service Tax Appellate Tribunal's judgment. The department objected to input credit on services used in manufacturing and clearance of goods. The Court referred to previous cases and decided against the department.
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