https://www.taxtmi.com/caselaws?id=128607 The Appellate Tribunal allowed the respondents to claim CENVAT credit on service tax for rent-a-cab services used for employee transportation, deeming it as an "input service" under the CENVAT Credit Rules. The decision was influenced by a previous case and the indirect contribution of the service to business activities. However, the scope of "indirectly" was contested, leading to a referral to a Division Bench for further examination of whether employee transportation qualifies as an input service. The case aimed to establish a consistent interpretation of the term "input service" in the context of rent-a-cab services for business activities. en-us Mon, 23 Mar 2009 00:00:00 +0530 Tue, 09 Apr 2013 11:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128607 The Appellate Tribunal allowed the respondents to claim CENVAT credit on service tax for rent-a-cab services used for employee transportation, deeming it as an "input service" under the CENVAT Credit Rules. The decision was influenced by a previous case and the indirect contribution of the service to business activities. However, the scope of "indirectly" was contested, leading to a referral to a Division Bench for further examination of whether employee transportation qualifies as an input service. The case aimed to establish a consistent interpretation of the term "input service" in the context of rent-a-cab services for business activities. Case-Laws Central Excise Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128607