https://www.taxtmi.com/caselaws?id=430582 The appellant successfully challenged the denial of Cenvat credit for renting-a-cab service and outdoor catering service. The Member (Judicial) upheld the appellant's eligibility for Cenvat credit based on pre-exclusion service utilization and the direct contribution of outdoor catering service to business efficiency. The appeal was allowed in favor of the appellant, with relief granted as per the law, affirming their right to avail Cenvat credit for the specified services. Other issues like extended period and penalties were not addressed due to the favorable decisions on the main issues. en-us Fri, 18 Nov 2022 00:00:00 +0530 Wed, 23 Nov 2022 08:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430582 The appellant successfully challenged the denial of Cenvat credit for renting-a-cab service and outdoor catering service. The Member (Judicial) upheld the appellant's eligibility for Cenvat credit based on pre-exclusion service utilization and the direct contribution of outdoor catering service to business efficiency. The appeal was allowed in favor of the appellant, with relief granted as per the law, affirming their right to avail Cenvat credit for the specified services. Other issues like extended period and penalties were not addressed due to the favorable decisions on the main issues. Case-Laws Service Tax Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430582