https://www.taxtmi.com/caselaws?id=269758 The HC held that services availed by the assessee, including Rent-a-Cab, Tour Operators, and Travel Agent services, were input services under Rule 2(l) of the Cenvat Credit Rules, 2004, as they were used directly or indirectly in the manufacture and clearance of final products. The service tax paid on these services was eligible for Cenvat Credit. The court found no dispute that these services formed part of the cost of goods manufactured. Consequently, the claim for Cenvat Credit was upheld, and the challenge by the revenue was dismissed. en-us Wed, 09 Dec 2015 00:00:00 +0530 Thu, 24 Jul 2025 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269758 The HC held that services availed by the assessee, including Rent-a-Cab, Tour Operators, and Travel Agent services, were input services under Rule 2(l) of the Cenvat Credit Rules, 2004, as they were used directly or indirectly in the manufacture and clearance of final products. The service tax paid on these services was eligible for Cenvat Credit. The court found no dispute that these services formed part of the cost of goods manufactured. Consequently, the claim for Cenvat Credit was upheld, and the challenge by the revenue was dismissed. Case-Laws Service Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269758