2010 (4) TMI 203 - AT - Service Tax

Rent a Cab Services- Cenvat Credit- Whether credit of service tax paid on services of Rent a Cab used for picking up and dropping staff from the residence to the factory premises is permissible? Held that- In the light of the various decisions entitled to the credit.

Summary

The Appellate Tribunal CESTAT, Chennai upheld the decision allowing credit of service tax paid on services of 'Rent a Cab' for staff transport, following precedents. Assessees entitled to credit of Rs. 94,758 with interest, not liable for penalty. Appeal rejected.