https://www.taxtmi.com/caselaws?id=792630 A specific exclusion in the Cenvat Credit Rules controlled eligibility for rent-a-cab services, so credit on that service was not admissible even under the general or inclusive limb of the input service definition. Housekeeping services used for cleaning and upkeep of the provider's premises and equipment fell within the broad inclusive language of Rule 2(l), and credit on that service was admissible because no exclusion applied. Penalty under Rule 15 was also set aside on the footing that the claim arose from an evolving legal position and a bona fide understanding, making the breach technical rather than penal. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792630 A specific exclusion in the Cenvat Credit Rules controlled eligibility for rent-a-cab services, so credit on that service was not admissible even under the general or inclusive limb of the input service definition. Housekeeping services used for cleaning and upkeep of the provider's premises and equipment fell within the broad inclusive language of Rule 2(l), and credit on that service was admissible because no exclusion applied. Penalty under Rule 15 was also set aside on the footing that the claim arose from an evolving legal position and a bona fide understanding, making the breach technical rather than penal. Case-Laws Service Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792630