https://www.taxtmi.com/caselaws?id=332276 The Tribunal upheld the decision disallowing cenvat credit on Rent-a-cab service for a manufacturer of Computers. It clarified that Rent-a-cab service is not an eligible input service for manufacturers unless used for providing taxable services where credit on motor vehicles is available as capital goods. The Tribunal emphasized that as a manufacturer, the appellant was not entitled to such credit, unlike service providers. The appeal was dismissed, denying the manufacturer's claim for cenvat credit on Rent-a-cab service for transporting employees. en-us Thu, 08 Sep 2016 00:00:00 +0530 Mon, 21 Nov 2016 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332276 The Tribunal upheld the decision disallowing cenvat credit on Rent-a-cab service for a manufacturer of Computers. It clarified that Rent-a-cab service is not an eligible input service for manufacturers unless used for providing taxable services where credit on motor vehicles is available as capital goods. The Tribunal emphasized that as a manufacturer, the appellant was not entitled to such credit, unlike service providers. The appeal was dismissed, denying the manufacturer's claim for cenvat credit on Rent-a-cab service for transporting employees. Case-Laws Service Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332276