2017 (8) TMI 1425 - HC - Central Excise

CENVAT Credit - Rent-a-cab operator service - Held that - This issue came to be decided by the Court against the department in judgement in case of Principal Commissioner vs. Essar Oil Ltd. 2015 (12) TMI 1062 - GUJARAT HIGH COURT where it was held that service in question was input service and the service tax paid thereon would be available to the assessee by way of CENVAT Credit - credit allowed - appeal dismissed - decided against Revenue.

Summary

The Gujarat High Court dismissed the tax appeal by the department against the Customs Excise and Service Tax Appellate Tribunal's judgment. The department objected to input credit on services used in manufacturing and clearance of goods. The Court referred to previous cases and decided against the department.