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2009 (3) TMI 874
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...., Consultant, for the Respondent. ORDER After examining the records, I find that the lower authority has allowed the respondents to avail CENVAT credit of service tax on rent-a-cab service used for transportation of their employees during the period of dispute. The appellate authority took the view that the above service was covered both by the main part of the definition of "input service" ....
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....ging employees to work in the factory was held to be admissible as input service tax credit to the manufacturer under Rule 2(l) ibid. It was held in that case that rent-a-cab service should be considered as being used, indirectly, in relation to manufacture or as part of business activity for promoting business. The Ld. DR has submitted that the scope of the expression "indirectly" was net properl....