https://www.taxtmi.com/caselaws?id=358856 Cenvat credit was admissible on rent-a-cab, courier, mandap keeper and catering services used in connection with business operations because the relevant period preceded the restrictive amendment to the definition of input service. The services were used for employee transport, canteen facilities, company programmes and delivery of goods to buyers, all of which fell within the then wider ambit of activities relating to business. Courier services used to dispatch goods up to the buyer's premises were also covered for that period. The denial of credit was therefore unsustainable, and the disallowance was set aside. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358856 Cenvat credit was admissible on rent-a-cab, courier, mandap keeper and catering services used in connection with business operations because the relevant period preceded the restrictive amendment to the definition of input service. The services were used for employee transport, canteen facilities, company programmes and delivery of goods to buyers, all of which fell within the then wider ambit of activities relating to business. Courier services used to dispatch goods up to the buyer's premises were also covered for that period. The denial of credit was therefore unsustainable, and the disallowance was set aside. Case-Laws Service Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358856