https://www.taxtmi.com/caselaws?id=785592 Admissibility of Cenvat credit on rent-a-cab services was assessed against statutory exclusions and administrative circulars, with reliance on the Apex Court's Solar Industries precedent to treat employee too-and-fro transportation as non-input service; consequence: cenvat credit was not available on the facts and wrongful availment attracted penalty. Lower authority findings that the assessee suppressed facts in ST-3 returns and that duty would have remained undetected but for audit support recovery; consequence: extended period and regular limitation issues were engaged. Matter remitted to Commissioner (Appeals) for fresh examination of limitation both factually and legally. en-us Mon, 15 Dec 2025 00:00:00 +0530 Wed, 28 Jan 2026 07:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785592 Admissibility of Cenvat credit on rent-a-cab services was assessed against statutory exclusions and administrative circulars, with reliance on the Apex Court's Solar Industries precedent to treat employee too-and-fro transportation as non-input service; consequence: cenvat credit was not available on the facts and wrongful availment attracted penalty. Lower authority findings that the assessee suppressed facts in ST-3 returns and that duty would have remained undetected but for audit support recovery; consequence: extended period and regular limitation issues were engaged. Matter remitted to Commissioner (Appeals) for fresh examination of limitation both factually and legally. Case-Laws Service Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785592