Rent-a-cab Controvery begins

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rent-a-cab Controvery begins
By: - CA Akash Phophalia
Service Tax
Dated:- 28-2-2015

In a recent case law Apollo Tyres vs Commissioner of C.Ex. and St., Vadodara-II [2015 (2) TMI 976 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CESTAT AHMEDABAD] it was held that service tax paid on rent-a-cab services used for transporting of officials and guests to and from the factory premises is allowed as CENVAT credit. It was further re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lied that these services are in relation to business and hence CENVAT is available. The law speaks differently for Input services and the definition of Input service specifically excludes services pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ovided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods. Once the service is not input service, CENVAT credit of service tax paid on such .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... service is not available. This is just an information for your reference. It does not constitute our professional advice or recommendation of firm. CA Akash Phophalia 9799569294 ca.akashphophalia@ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gmail.com Office No 3 Second Floor Amrit Kalash Residency Road Near Bombay Motor Circle Jodhpur-342001 Rajasthan
Scholarly articles for knowledge sharing by authors, experts, professionals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X