TaxTMI 
TaxTMI 
2026 (2) TMI 909
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....cordingly, as prayed by the appellant the miscellaneous petition is allowed and the appellant's name is changed from M/s. Vodafone Essar South Ltd to M/s. Vodafone Idea Limited. 2. The issue in the present appeal is regarding Service Tax demand, alleging ineligible Cenvat credit of service tax paid on input services like outdoor catering, Rent-a-cab service, housekeeping service for the period from October, 2004 to March, 2010. Appellant is registered for providing telecommunication services. Alleging that appellant had availed ineligible Cenvat credit, demand was made by issuing a show cause notice on 16.04.2010. Thereafter, Adjudication Authority held that as per the definition of input service under Rule 2(1) of Cenvat Credit Rules, 2....
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.... Commissioner of Central Excise and Service Tax, Raigad, 2023 (3) TMI 1435 - CESTAT Mumbai, Commissioner of GST and Central Excise, Chennai Vs. Flextronics Technologies (I) (P) Ltd. - 2019 (366) E.L.T. 340 (Tri-Chennai). 4. As regarding Rent-a-cab Service, Input services which are essential for picking and dropping employees to and from work. Further, the safety of employees arriving and departing at night. Is ensured through the company transport provided. Learned Counsel further relied on the case laws; CST, Bangalore v. Aditya Birla Minacs Worldwide Ltd., 2018 (10) TMI 27 - CESTAT Bangalore and CCE, Delhi v. Maruti Suzuki India Ltd., 2017 (49) S.T.R. 261 (P&H) 5. Learned Counsel further submits that as per Rule 2(1) of Cenvat Credi....
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....credit. Learned Counsel also draw our attention to the Circular No. 120/1/2010-ST dated 19.01.2010, where it is clarified that the test for ascertaining whether the service is eligible for input/input service. Following the ratio of above, appellant is eligible for claiming for the Cenvat credit on the above service. 6. As regarding demand by invoking extended period of limitation, Learned Counsel submits that in the facts and circumstances, the Adjudication Authority ought to have not to invoked the demand by confirming the extended period of limitation as the appellant has not suppressed any fact with an intent to evade payment of tax and there is no allegation of any paucity act of suppression against the appellant. In this regard, Le....
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....urther submits that the analogy for extending the input credit to Rent-a-cab service or other outdoor catering service industry like BPO who works for 24*7, where it is essentially depend on the private mode of transport, working staff at odd hours and while considering public transport and personal transport both options are admittedly either not available or not feasible, on the same parity, benefit is extended to BPO industry cannot be considered as applicable all the industries across the service tax and analogy cannot be sacrosanct for all business industry. As regarding clarification issued by the Board Circular No. 120/1/2010 dated 19.01.2010, it is clarified to confirm the outdoor catering and Rent-a-cab services as an example of el....