https://www.taxtmi.com/caselaws?id=220241 The Tribunal allowed the manufacturer to avail Cenvat credit on Rent-a-Cab service. The High Court upheld this decision, emphasizing that transportation services for staff directly related to manufacturing activity qualify as input services for credit eligibility. The Court reiterated that services impacting manufacturing processes, even if considered basic necessities, are eligible for credit if utilized in or in relation to manufacturing activities. The appeal was dismissed based on the precedent established in a previous judgment regarding the interpretation of input services in manufacturing activities. en-us Tue, 12 Apr 2011 00:00:00 +0530 Mon, 18 Mar 2013 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220241 The Tribunal allowed the manufacturer to avail Cenvat credit on Rent-a-Cab service. The High Court upheld this decision, emphasizing that transportation services for staff directly related to manufacturing activity qualify as input services for credit eligibility. The Court reiterated that services impacting manufacturing processes, even if considered basic necessities, are eligible for credit if utilized in or in relation to manufacturing activities. The appeal was dismissed based on the precedent established in a previous judgment regarding the interpretation of input services in manufacturing activities. Case-Laws Service Tax Tue, 12 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220241