https://www.taxtmi.com/caselaws?id=244827 The court upheld the denial of input service credit on rent-a-cab service, ruling that transportation of employees did not qualify as part of the manpower supply service. The lack of specific provisions in the agreement with the service provider regarding manpower supply at the appellant's doorstep or quantification of charges led to the rejection of the appellant's argument. The court found insufficient evidence to support the claim and determined no deliberate intention to avail inadmissible credit, thus dismissing the penalty. The court disallowed the credit for the normal period of limitation along with interest, concluding the appeal accordingly. en-us Thu, 19 Dec 2013 00:00:00 +0530 Mon, 10 Mar 2014 10:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244827 The court upheld the denial of input service credit on rent-a-cab service, ruling that transportation of employees did not qualify as part of the manpower supply service. The lack of specific provisions in the agreement with the service provider regarding manpower supply at the appellant's doorstep or quantification of charges led to the rejection of the appellant's argument. The court found insufficient evidence to support the claim and determined no deliberate intention to avail inadmissible credit, thus dismissing the penalty. The court disallowed the credit for the normal period of limitation along with interest, concluding the appeal accordingly. Case-Laws Central Excise Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244827