https://www.taxtmi.com/caselaws?id=349404 For the period before 1 April 2011, service tax paid on cars taken on lease for use by senior management employees could qualify as input service for CENVAT credit where the vehicles were used in the course of business to transport employees between home and office. Applying earlier Tribunal precedent, the text states that such employee transport, including for higher-category employees, was covered when tax had been duly discharged and the service supported business operations. On that basis, denial of credit was not sustainable, and the credit claim was allowed. en-us Thu, 27 Jul 2017 00:00:00 +0530 Fri, 13 Oct 2017 09:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349404 For the period before 1 April 2011, service tax paid on cars taken on lease for use by senior management employees could qualify as input service for CENVAT credit where the vehicles were used in the course of business to transport employees between home and office. Applying earlier Tribunal precedent, the text states that such employee transport, including for higher-category employees, was covered when tax had been duly discharged and the service supported business operations. On that basis, denial of credit was not sustainable, and the credit claim was allowed. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349404