https://www.taxtmi.com/caselaws?id=176526 The Tribunal upheld the Commissioner (Appeals) decision allowing input service credit on construction service and rent-a-cab service. The Revenue's appeal was dismissed, affirming that Cenvat credit for construction service was available for building a factory under Rule 2(I) of the Cenvat Credit Rules, 2004. Additionally, input service credit for rent-a-cab service was upheld as it was deemed necessary for transporting employees and official purposes, following a decision of the Hon'ble High Court of Bombay. The Tribunal's decision was based on legal provisions and precedents, ultimately rejecting the Revenue's arguments. en-us Mon, 23 Mar 2015 00:00:00 +0530 Wed, 23 Dec 2015 22:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176526 The Tribunal upheld the Commissioner (Appeals) decision allowing input service credit on construction service and rent-a-cab service. The Revenue's appeal was dismissed, affirming that Cenvat credit for construction service was available for building a factory under Rule 2(I) of the Cenvat Credit Rules, 2004. Additionally, input service credit for rent-a-cab service was upheld as it was deemed necessary for transporting employees and official purposes, following a decision of the Hon'ble High Court of Bombay. The Tribunal's decision was based on legal provisions and precedents, ultimately rejecting the Revenue's arguments. Case-Laws Service Tax Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176526