https://www.taxtmi.com/caselaws?id=761141 CESTAT Chandigarh allowed the appeal partially in a Cenvat Credit recovery case. The tribunal held that renting of immovable property, management/maintenance/repair, transportation of goods by road, event management, and commercial/industrial construction services qualify as input services under established precedents including Coca Cola India case. Credit was wrongly denied for these services. However, rent-a-cab operator service was excluded from credit as it falls under negative list from April 2011, and appellant failed to provide documentary evidence establishing purpose and eligibility for this service. en-us Thu, 18 Jul 2024 00:00:00 +0530 Tue, 05 Nov 2024 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761141 CESTAT Chandigarh allowed the appeal partially in a Cenvat Credit recovery case. The tribunal held that renting of immovable property, management/maintenance/repair, transportation of goods by road, event management, and commercial/industrial construction services qualify as input services under established precedents including Coca Cola India case. Credit was wrongly denied for these services. However, rent-a-cab operator service was excluded from credit as it falls under negative list from April 2011, and appellant failed to provide documentary evidence establishing purpose and eligibility for this service. Case-Laws Service Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761141