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M/S Titan Industries Ltd vs Commissioner Of Central Excise, ... on 23 December, 2013
Covestro India Pvt Ltd vs Vadodara-Ii on 23 October, 2024
Ms Covestro India Pvt Ltd vs Ce & Cgst Noida on 14 March, 2024
Ge Global Servicing Pvt Ltd vs Rangareddy - G S T on 18 December, 2025
Cenvat Credit of Service Tax - Input service - Rent-a-cab Service used in
connection with the business activities of the company - Credit admissible -
Rules 2 (l), 3 and 14 of Cenvat Credit Rules, 2004. [2008 (12) S.T.R. 598
(Tribunal)]
9.1 Following the ratio of the above judgements and Boards circular, I allow
the Service Tax credit of Rent-a-Cab Service form January, 2011 to
31.03.2011. However, the lower authority is directed to restrict the credit to
the extent eligible, for picking up and dropping the employees from their
residence to offices working on 24x7 basis and also examine the issue in the
light of case law of Titan Industries Ltd., Vs Commissioner of Central Excise,
Bangalore-I [2011(23)S.T.R.600(Tri-Bang), wherein it is held that if the
company employees had borne the burden of Service Tax paid on 'Rent-a-Cab
Service', the appellant cannot claim CENVAT credit thereof."
Ge Global Servicing Pvt Ltd vs Rangareddy - G S T on 18 December, 2025
Cenvat Credit of Service Tax - Input service - Rent-a-cab Service used in
connection with the business activities of the company - Credit admissible -
Rules 2 (l), 3 and 14 of Cenvat Credit Rules, 2004. [2008 (12) S.T.R. 598
(Tribunal)]
9.1 Following the ratio of the above judgements and Boards circular, I allow
the Service Tax credit of Rent-a-Cab Service form January, 2011 to
31.03.2011. However, the lower authority is directed to restrict the credit to
the extent eligible, for picking up and dropping the employees from their
residence to offices working on 24x7 basis and also examine the issue in the
light of case law of Titan Industries Ltd., Vs Commissioner of Central Excise,
Bangalore-I [2011(23)S.T.R.600(Tri-Bang), wherein it is held that if the
company employees had borne the burden of Service Tax paid on 'Rent-a-Cab
Service', the appellant cannot claim CENVAT credit thereof."
M.M. Aqua Technologies Ltd vs C.C.E., Delhi-Iii on 25 May, 2015
2. The ld. DR appearing for the Revenue submits that with regard to rent-a-cab service, the charges for hiring the vehicles have been recovered from the employees of the company, and as such, service tax paid on such services will not be available as cenvat credit to the employer. To support his above view, the ld. DR relies on the decision of the Tribunal in the case of Titan Industries Ltd. vs. CCE, Bangalroe-I reported in 2011 (23) STR 600 (Tri. Bang.). He further submits that the courier charges paid by the appellant is towards clearance of finished product from the factory, which falls under the exclusion clause of definition of input service.
M/S. Srf Ltd vs C.C.E., Indore on 24 October, 2016
(i) Titan Industries Vs. CCE, Bangalore-I[2011 (23) STR 600 (Tri.-Bang.)]
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