https://www.taxtmi.com/caselaws?id=466737 The note addresses entitlement to cenvat credit for (i) rent a cab services used to transport employees for official purposes and (ii) steel items used to fabricate support structures embedded in the earth for installation of capital goods. It applies the definition of input service and existing tribunal precedents to treat employee transportation as an integral input service, allowing credit; and treats materials forming part of support structures as inputs for manufacture/installation of capital goods, allowing credit. Both positions conclude in favour of claimants and recommend relief against the impugned order. en-us Tue, 03 Mar 2020 00:00:00 +0530 Wed, 18 Feb 2026 20:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466737 The note addresses entitlement to cenvat credit for (i) rent a cab services used to transport employees for official purposes and (ii) steel items used to fabricate support structures embedded in the earth for installation of capital goods. It applies the definition of input service and existing tribunal precedents to treat employee transportation as an integral input service, allowing credit; and treats materials forming part of support structures as inputs for manufacture/installation of capital goods, allowing credit. Both positions conclude in favour of claimants and recommend relief against the impugned order. Case-Laws Central Excise Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466737