https://www.taxtmi.com/caselaws?id=466199 Determination focuses on eligibility of CENVAT credit for rent-a-cab services, exemption for services purportedly supplied to SEZ units, reverse charge treatment for professional indemnity insurance, invocation of extended limitation and mens rea for penalties. Credit on rent-a-cab was held ineligible where vehicles were not shown as capital assets and appellants failed to establish entitlement. Supply to SEZ units must be verified by original authority through invoices, returning matter for inspection. Reverse charge credit for professional indemnity insurance was accepted. Extended limitation and mens rea were not attracted where issues were interpretational and duty was paid, resulting in no penalty in respect of paid dues. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 29 Jan 2026 09:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466199 Determination focuses on eligibility of CENVAT credit for rent-a-cab services, exemption for services purportedly supplied to SEZ units, reverse charge treatment for professional indemnity insurance, invocation of extended limitation and mens rea for penalties. Credit on rent-a-cab was held ineligible where vehicles were not shown as capital assets and appellants failed to establish entitlement. Supply to SEZ units must be verified by original authority through invoices, returning matter for inspection. Reverse charge credit for professional indemnity insurance was accepted. Extended limitation and mens rea were not attracted where issues were interpretational and duty was paid, resulting in no penalty in respect of paid dues. Case-Laws Service Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466199