https://www.taxtmi.com/caselaws?id=220785 The court upheld the decision of the Commissioner(Appeals) in favor of the Respondent, ruling that the rent a cab service availed qualified as an input service eligible for CENVAT Credit under Rule 2(l) of the CENVAT Credit Rules, 2004. The judge found that the service was used for transportation of official and outside personnel, establishing a nexus with the manufacturing activity. Consequently, the Revenue's appeal was dismissed. en-us Thu, 06 Dec 2012 00:00:00 +0530 Sun, 10 Feb 2013 06:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220785 The court upheld the decision of the Commissioner(Appeals) in favor of the Respondent, ruling that the rent a cab service availed qualified as an input service eligible for CENVAT Credit under Rule 2(l) of the CENVAT Credit Rules, 2004. The judge found that the service was used for transportation of official and outside personnel, establishing a nexus with the manufacturing activity. Consequently, the Revenue's appeal was dismissed. Case-Laws Central Excise Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220785