https://www.taxtmi.com/caselaws?id=30004 The Tribunal upheld the Commissioner(Appeals) decision to allow credit for Service Tax paid by a Rent-A-Cab Scheme Operator, amounting to Rs.59,706/-. It emphasized the broad interpretation of input services under Cenvat Credit Rules, stating that services indirectly supporting manufacturing processes, such as providing conveyance to employees, qualify for credit. The judgment clarified that activities promoting business efficiency are eligible for credit, expanding the scope of services beyond direct manufacturing activities. The Revenue's appeal was rejected, affirming the eligibility of Rent-a-Cab services as input services. en-us Fri, 27 Jun 2008 00:00:00 +0530 Tue, 22 Apr 2014 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30004 The Tribunal upheld the Commissioner(Appeals) decision to allow credit for Service Tax paid by a Rent-A-Cab Scheme Operator, amounting to Rs.59,706/-. It emphasized the broad interpretation of input services under Cenvat Credit Rules, stating that services indirectly supporting manufacturing processes, such as providing conveyance to employees, qualify for credit. The judgment clarified that activities promoting business efficiency are eligible for credit, expanding the scope of services beyond direct manufacturing activities. The Revenue's appeal was rejected, affirming the eligibility of Rent-a-Cab services as input services. Case-Laws Service Tax Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30004