https://www.taxtmi.com/caselaws?id=283743 Cenvat credit on Rent-a-Cab Service used for employee transport is not admissible where the service does not satisfy the statutory conditions for input service credit under the Cenvat Credit Rules, 2004. Entitlement depends on whether the relevant vehicles or service arrangement qualify within the defined scope of capital goods or input service, and the exclusion clause in the definition controls availability of credit. Mere use of the service for employee pick-up and drop does not, by itself, establish eligibility when the rule-based requirements are not met. The disallowance of credit was upheld. en-us Fri, 04 Jan 2019 00:00:00 +0530 Thu, 10 Oct 2019 11:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283743 Cenvat credit on Rent-a-Cab Service used for employee transport is not admissible where the service does not satisfy the statutory conditions for input service credit under the Cenvat Credit Rules, 2004. Entitlement depends on whether the relevant vehicles or service arrangement qualify within the defined scope of capital goods or input service, and the exclusion clause in the definition controls availability of credit. Mere use of the service for employee pick-up and drop does not, by itself, establish eligibility when the rule-based requirements are not met. The disallowance of credit was upheld. Case-Laws Central Excise Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283743