https://www.taxtmi.com/caselaws?id=270689 The Court upheld the Tribunal's decision disallowing input service tax credit on repair charges, repair of company vehicles, and rent a cab services. It found the CENVAT credit valid under the Cenvat Credit Rules, 2004, as related to manufacturing activity. The Court emphasized the binding nature of the Division Bench judgment in Stanzen Toyotetsu India case, rejecting arguments against its precedent value due to the Central Government's policy. The appeal was dismissed as lacking merit, with no substantial legal questions identified for consideration. en-us Wed, 02 Dec 2015 00:00:00 +0530 Mon, 16 May 2016 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270689 The Court upheld the Tribunal's decision disallowing input service tax credit on repair charges, repair of company vehicles, and rent a cab services. It found the CENVAT credit valid under the Cenvat Credit Rules, 2004, as related to manufacturing activity. The Court emphasized the binding nature of the Division Bench judgment in Stanzen Toyotetsu India case, rejecting arguments against its precedent value due to the Central Government's policy. The appeal was dismissed as lacking merit, with no substantial legal questions identified for consideration. Case-Laws Service Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270689