https://www.taxtmi.com/caselaws?id=466737 Cenvat credit is available for rent-a-cab services used to transport employees for official business purposes, where the service is integral to business activity and falls within the definition of input service. Credit is also available for steel items, including MS angles and channels, used to fabricate support structures for installing capital goods. Embedding those support structures in the earth does not prevent the steel items from qualifying as eligible inputs when used in the manufacture or installation of capital goods. 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 Cenvat credit is available for rent-a-cab services used to transport employees for official business purposes, where the service is integral to business activity and falls within the definition of input service. Credit is also available for steel items, including MS angles and channels, used to fabricate support structures for installing capital goods. Embedding those support structures in the earth does not prevent the steel items from qualifying as eligible inputs when used in the manufacture or installation of capital goods. Case-Laws Central Excise Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466737