https://www.taxtmi.com/caselaws?id=246667 The Tribunal allowed the appeal in favor of the appellant, ruling that there was a clear nexus between the rent-a-cab service for employee transportation and air travel agent's service for business purposes with the appellant's business activities. The Tribunal found that the department failed to provide evidence disputing the actual usage of the services, leading to the acceptance of the appellant's claim for availing CENVAT credit on the services under Rule 2(l) of the CENVAT Credit Rules 2004. en-us Fri, 16 Nov 2012 00:00:00 +0530 Tue, 12 Nov 2013 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246667 The Tribunal allowed the appeal in favor of the appellant, ruling that there was a clear nexus between the rent-a-cab service for employee transportation and air travel agent's service for business purposes with the appellant's business activities. The Tribunal found that the department failed to provide evidence disputing the actual usage of the services, leading to the acceptance of the appellant's claim for availing CENVAT credit on the services under Rule 2(l) of the CENVAT Credit Rules 2004. Case-Laws Central Excise Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246667