https://www.taxtmi.com/caselaws?id=171383 Cenvat credit on rent-a-cab services was admissible for services received in the pre-1-4-2011 period, because a binding departmental circular clarified that credit remained available where service provision was completed before that cut-off date. As the relevant transactions fell within September 2010 to March 2011, the pre-amendment regime applied and the lower authorities were bound by the circular. The credit denial was therefore unsustainable, and the demand disallowing credit did not survive. en-us Fri, 28 Mar 2014 00:00:00 +0530 Fri, 03 Jul 2015 12:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171383 Cenvat credit on rent-a-cab services was admissible for services received in the pre-1-4-2011 period, because a binding departmental circular clarified that credit remained available where service provision was completed before that cut-off date. As the relevant transactions fell within September 2010 to March 2011, the pre-amendment regime applied and the lower authorities were bound by the circular. The credit denial was therefore unsustainable, and the demand disallowing credit did not survive. Case-Laws Service Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171383