https://www.taxtmi.com/caselaws?id=360209 The case focused on the issue of availing Cenvat credit on rent-a-cab services. The Commissioner (Appeals) set aside the demand to deny credit, citing the Tribunal's decision in the Marvel Vinyls Ltd. case, which clarified that the exclusion clause does not apply to renting cab services for the recipient. The judgment emphasized the distinction between provider and recipient contexts, leading to the rejection of the Revenue's appeal. en-us Mon, 23 Apr 2018 00:00:00 +0530 Sat, 12 May 2018 08:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360209 The case focused on the issue of availing Cenvat credit on rent-a-cab services. The Commissioner (Appeals) set aside the demand to deny credit, citing the Tribunal's decision in the Marvel Vinyls Ltd. case, which clarified that the exclusion clause does not apply to renting cab services for the recipient. The judgment emphasized the distinction between provider and recipient contexts, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360209