https://www.taxtmi.com/caselaws?id=216429 The Appellate Tribunal CESTAT, CHENNAI addressed the denial of input service credit for rent-a-cab service under Rule 2(l) of CENVAT Credit Rules, 2004. The Tribunal referred to a decision by the Hon'ble Bombay High Court, stating that appellants are entitled to credit if the service is used for official purposes. It emphasized the need for verification of such use and remanded the matter for this purpose. The judgment highlights the importance of providing documentary evidence to support claims for input service credit and demonstrating the business-related use of services in line with relevant rules and court precedents. en-us Wed, 29 Aug 2012 00:00:00 +0530 Fri, 07 Sep 2012 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216429 The Appellate Tribunal CESTAT, CHENNAI addressed the denial of input service credit for rent-a-cab service under Rule 2(l) of CENVAT Credit Rules, 2004. The Tribunal referred to a decision by the Hon'ble Bombay High Court, stating that appellants are entitled to credit if the service is used for official purposes. It emphasized the need for verification of such use and remanded the matter for this purpose. The judgment highlights the importance of providing documentary evidence to support claims for input service credit and demonstrating the business-related use of services in line with relevant rules and court precedents. Case-Laws Service Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216429