https://www.taxtmi.com/caselaws?id=218063 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the assessee, allowing them to claim CENVAT Credit for Service Tax paid on rent-a-cab used for employee transportation. The Tribunal determined that the transportation service was essential for the manufacturing business due to the factory's remote location, establishing a direct nexus with the manufacturing operations. The Tribunal rejected the Revenue's appeals and upheld the assessee's eligibility for the credit, concluding that the Department failed to provide sufficient grounds to deny the claim. en-us Mon, 22 Oct 2012 00:00:00 +0530 Sat, 22 Jun 2013 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218063 The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the assessee, allowing them to claim CENVAT Credit for Service Tax paid on rent-a-cab used for employee transportation. The Tribunal determined that the transportation service was essential for the manufacturing business due to the factory's remote location, establishing a direct nexus with the manufacturing operations. The Tribunal rejected the Revenue's appeals and upheld the assessee's eligibility for the credit, concluding that the Department failed to provide sufficient grounds to deny the claim. Case-Laws Central Excise Mon, 22 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218063