https://www.taxtmi.com/caselaws?id=336738 The High Court upheld the decisions of the Commissioner and Tribunal, confirming the eligibility of the assessee to claim input service credit for tour operator and rent-a-cab services. The Court emphasized the necessity of these services for manufacturing activities and transporting workers, aligning with a broader interpretation of 'input services' under the Cenvat Credit Rules. Relying on previous rulings and an Apex Court precedent, the Court dismissed the Revenue's appeal, affirming the Tribunal's order without costs. en-us Thu, 08 Dec 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336738 The High Court upheld the decisions of the Commissioner and Tribunal, confirming the eligibility of the assessee to claim input service credit for tour operator and rent-a-cab services. The Court emphasized the necessity of these services for manufacturing activities and transporting workers, aligning with a broader interpretation of 'input services' under the Cenvat Credit Rules. Relying on previous rulings and an Apex Court precedent, the Court dismissed the Revenue's appeal, affirming the Tribunal's order without costs. Case-Laws Central Excise Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336738