https://www.taxtmi.com/caselaws?id=221275 CENVAT credit was found admissible on rent-a-cab service used to transport employees to and from the factory and on air travel agency service used by officials for procurement and marketing-related work. The services were treated as input services because they were used in or in relation to manufacture and fell within activities relating to business, with a sufficient nexus to company operations such as coordination with railways and vendors. They were not shown to be mere employee perquisites, and the Revenue failed to dislodge the Commissioner's factual finding. The challenge therefore failed, and the respondent retained the credit benefit. en-us Fri, 01 Feb 2013 00:00:00 +0530 Mon, 18 Feb 2013 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221275 CENVAT credit was found admissible on rent-a-cab service used to transport employees to and from the factory and on air travel agency service used by officials for procurement and marketing-related work. The services were treated as input services because they were used in or in relation to manufacture and fell within activities relating to business, with a sufficient nexus to company operations such as coordination with railways and vendors. They were not shown to be mere employee perquisites, and the Revenue failed to dislodge the Commissioner's factual finding. The challenge therefore failed, and the respondent retained the credit benefit. Case-Laws Central Excise Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221275