2010 (7) TMI 697 - AT - Service Tax

Demand - Cenvat credit - Rent-a-Cab service - Held that in the submission made by the Counsel for the appellants that the impugned activity came within the definition of input service as per Rule 2(l)(ii) as activities relating to business - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the appeal of M/s. Interplex Electronics India Pvt. Ltd. regarding the denial of service tax credit on 'Rent-a-Cab' services for transporting employees. The tribunal found that the activity fell within the definition of 'input service' and waived pre-deposit while staying recovery of dues. The matter was scheduled for further hearing on 26-7-2010 before the Single Member Bench.