Input tax credit on rent-a-cab service tax upheld, following settled Tribunal precedent on eligibility for credit.

Credit on service tax paid for rent-a-cab service was recognised as admissible because the issue had already been settled by prior Tribunal decisions treating such tax as eligible for input credit. The impugned order was found consistent with that settled position, so the revenue challenge failed and the appeal was rejected.

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Issues: Whether credit is available on service tax paid on rent-a-cab service.

Analysis: The issue was already settled by a prior Tribunal decision holding that service tax paid on rent-a-cab service qualifies for credit. The same view had also been followed in another Tribunal order, and the impugned order was found to be in conformity with that settled position.

Conclusion: Credit was held to be available on service tax paid on rent-a-cab service, and the revenue's appeal was rejected.

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