<h1>Rent-a-cab services for employee transport to factories qualify as eligible input service for Cenvat Credit under 2004 rules.</h1> The tribunal has determined that rent-a-cab services used for transporting employees to a factory for manufacturing goods qualify as an eligible input service for Cenvat Credit under the Cenvat Credit Rules, 2004. The definition of input service includes a wide range of services beyond direct manufacturing processes, such as business activities and employee facilities, which enhance efficiency and promote business. The tribunal's decision emphasized the broader scope of input services, dismissing previous rulings that did not consider this inclusive definition.