https://www.taxtmi.com/caselaws?id=241603 The High Court held that providing 'rent-a-cab' services to employees for timely arrival at the factory is essential for manufacturing activities and qualifies as an 'input service,' allowing the appellant to claim Cenvat credit. Additionally, the tribunal ruled in favor of the appellant regarding 'clearing & forwarding' services for goods transportation to the port for export, considering the port as the 'place of removal' based on ownership transfer evidence, thus making the service eligible for credit. The judgment clarifies the eligibility of these services as 'input services' under the Cenvat Credit Rules, 2004. en-us Thu, 05 Jan 2012 00:00:00 +0530 Fri, 27 Dec 2013 13:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241603 The High Court held that providing 'rent-a-cab' services to employees for timely arrival at the factory is essential for manufacturing activities and qualifies as an 'input service,' allowing the appellant to claim Cenvat credit. Additionally, the tribunal ruled in favor of the appellant regarding 'clearing & forwarding' services for goods transportation to the port for export, considering the port as the 'place of removal' based on ownership transfer evidence, thus making the service eligible for credit. The judgment clarifies the eligibility of these services as 'input services' under the Cenvat Credit Rules, 2004. Case-Laws Service Tax Thu, 05 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241603