https://www.taxtmi.com/caselaws?id=754502 Bombay HC dismissed revenue's appeal regarding CENVAT credit on rent-a-cab, outdoor catering, and club services. Court held that since assessee company incurred these expenses for employees in course of business operations, personal consumption exclusion didn't apply. Revenue failed to prove personal use. Additionally, assessee paid service tax on broadcasting services and took corresponding input credit, which revenue had accepted. Court found retrospective amendment deemed assessee as having rendered broadcasting services. Since revenue admitted entitlement to input credit and denying it would require refund making exercise tax-neutral, no substantial question of law arose warranting dismissal. en-us Wed, 19 Jun 2024 00:00:00 +0530 Wed, 29 Apr 2026 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754502 Bombay HC dismissed revenue's appeal regarding CENVAT credit on rent-a-cab, outdoor catering, and club services. Court held that since assessee company incurred these expenses for employees in course of business operations, personal consumption exclusion didn't apply. Revenue failed to prove personal use. Additionally, assessee paid service tax on broadcasting services and took corresponding input credit, which revenue had accepted. Court found retrospective amendment deemed assessee as having rendered broadcasting services. Since revenue admitted entitlement to input credit and denying it would require refund making exercise tax-neutral, no substantial question of law arose warranting dismissal. Case-Laws Central Excise Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754502