https://www.taxtmi.com/caselaws?id=331098 CENVAT credit was recognised as admissible on rent-a-cab services used to transport employees between their residences and the factory, because employee transportation for business use had been treated as an input service and the tax burden was borne by the appellant. Disallowance was also rejected where only a token amount was recovered from employees, since no service tax element was passed on to them and the precedent on recovery from the ultimate consumer did not apply. The article further notes that the disallowance could not be sustained on a ground not raised in the show cause notice, making the impugned order unsustainable. en-us Mon, 25 Jan 2016 00:00:00 +0530 Fri, 12 Aug 2016 16:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331098 CENVAT credit was recognised as admissible on rent-a-cab services used to transport employees between their residences and the factory, because employee transportation for business use had been treated as an input service and the tax burden was borne by the appellant. Disallowance was also rejected where only a token amount was recovered from employees, since no service tax element was passed on to them and the precedent on recovery from the ultimate consumer did not apply. The article further notes that the disallowance could not be sustained on a ground not raised in the show cause notice, making the impugned order unsustainable. Case-Laws Central Excise Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331098