https://www.taxtmi.com/caselaws?id=331098 CENVAT credit on rent-a-cab services used to transport employees between their residences and the factory is available where the service is used for business purposes and the service tax burden is borne by the claimant. A token contribution recovered from employees does not by itself establish recovery of the service tax from the ultimate consumer. Disallowance cannot be sustained on a ground not raised in the show cause notice, as it exceeds the scope of the notice. Credit remains admissible where no part of the service tax is recovered from employees. 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 on rent-a-cab services used to transport employees between their residences and the factory is available where the service is used for business purposes and the service tax burden is borne by the claimant. A token contribution recovered from employees does not by itself establish recovery of the service tax from the ultimate consumer. Disallowance cannot be sustained on a ground not raised in the show cause notice, as it exceeds the scope of the notice. Credit remains admissible where no part of the service tax is recovered from employees. Case-Laws Central Excise Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331098