https://www.taxtmi.com/caselaws?id=363460 Rent-a-cab service used to transport employees to a manufacturing facility falls outside the definition of input service after the 2011 amendment to the Cenvat Credit Rules, 2004, because the amended exclusion specifically covers that service. Cenvat credit was therefore inadmissible for the relevant period. Penalties under Rules 25 and 15 were not warranted where the dispute concerned interpretation of credit provisions and no mens rea was present. The credit denial remained effective, while penalty relief applied to the assessee. en-us Wed, 23 May 2018 00:00:00 +0530 Fri, 13 Jul 2018 06:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363460 Rent-a-cab service used to transport employees to a manufacturing facility falls outside the definition of input service after the 2011 amendment to the Cenvat Credit Rules, 2004, because the amended exclusion specifically covers that service. Cenvat credit was therefore inadmissible for the relevant period. Penalties under Rules 25 and 15 were not warranted where the dispute concerned interpretation of credit provisions and no mens rea was present. The credit denial remained effective, while penalty relief applied to the assessee. Case-Laws Central Excise Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363460