https://www.taxtmi.com/caselaws?id=790761 Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply to taxable services provided to SEZ units for authorised operations, because Rule 6(6A) and Section 144 of the Finance Act, 2012 excluded such services retrospectively and prospectively; the demand based on Rule 6(3) was therefore not sustainable. Credit on rent-a-cab and insurance services was allowable where the transport service was used for employee movement at remote factory locations and the insurance service was required by contractual and statutory obligations, with no evidence of personal use or non-business consumption; the credit disallowance was therefore unsustainable. Penalties, being dependent on the failed substantive demand, were also not sustainable. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790761 Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply to taxable services provided to SEZ units for authorised operations, because Rule 6(6A) and Section 144 of the Finance Act, 2012 excluded such services retrospectively and prospectively; the demand based on Rule 6(3) was therefore not sustainable. Credit on rent-a-cab and insurance services was allowable where the transport service was used for employee movement at remote factory locations and the insurance service was required by contractual and statutory obligations, with no evidence of personal use or non-business consumption; the credit disallowance was therefore unsustainable. Penalties, being dependent on the failed substantive demand, were also not sustainable. Case-Laws Service Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790761