https://www.taxtmi.com/caselaws?id=349196 The tribunal allowed the appeals, holding that both Rent-a-Cab and Travel Agent services qualify for Cenvat Credit as they are used in relation to business activities. The tribunal emphasized that the services were essential for conducting business and referenced precedents supporting the admissibility of such services for credit. The decision was made considering the period before the specific amendment that excluded certain services from the definition of input service, indicating no restriction on allowing credit for the services in question. en-us Wed, 30 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349196 The tribunal allowed the appeals, holding that both Rent-a-Cab and Travel Agent services qualify for Cenvat Credit as they are used in relation to business activities. The tribunal emphasized that the services were essential for conducting business and referenced precedents supporting the admissibility of such services for credit. The decision was made considering the period before the specific amendment that excluded certain services from the definition of input service, indicating no restriction on allowing credit for the services in question. Case-Laws Service Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349196