2009 (3) TMI 874

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..... t 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 under Rule 2(l) of the CENVAT Credit Rules, 2004 and by the inclusive part of the sai .....

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..... 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 properly examined in the case of Cable Corporation (supra). It is pointed out that transport .....

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