https://www.taxtmi.com/caselaws?id=780651 CESTAT KOLKATA - AT allowed CENVAT credit for all disputed input services claimed for 2007-08 to 31.03.2011 except Rent-a-Cab services, which are specifically excluded and must be reversed. The appellant must repay Rent-a-Cab credit and may owe interest only to the extent the CENVAT credit balance is insufficient; no penalty for Rent-a-Cab reversal due to lack of suppression. All other input services were held eligible under the "means" limb of Rule 2(l) and carry no interest or penalty. Appeal disposed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780651 CESTAT KOLKATA - AT allowed CENVAT credit for all disputed input services claimed for 2007-08 to 31.03.2011 except Rent-a-Cab services, which are specifically excluded and must be reversed. The appellant must repay Rent-a-Cab credit and may owe interest only to the extent the CENVAT credit balance is insufficient; no penalty for Rent-a-Cab reversal due to lack of suppression. All other input services were held eligible under the "means" limb of Rule 2(l) and carry no interest or penalty. Appeal disposed. Case-Laws Central Excise Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780651