Hapag Lloyd Global Services Pvt Ltd vs Commissioner Central Goods And Service ... on 18 November, 2025
"It is the contention of the Appellant that the
Respondent failed to appreciate that the invoices
submitted for rent-a-cab service specifically
ST/86647/2022
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mention the name of the Appellant as the service
recipient and hence it cannot be said that these
services have been used by the employees for non-
business purpose or are not required by the
Appellant for providing its output service. Reliance
was interalia among various case laws placed in the
case of Ultratech Cement v Commissioner of Central
Excise, Mumbai II [2016 (46) STR 754 (Tri.
Mumbai). However, since rent-a-cab service has
been excluded from the definition of input service
by the 2011 amendment wef. 2011 and prior to that
it was within the definition of input (service. I am
constrained to disallow the same."