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2020 (2) TMI 107 - AT - Service TaxCENVAT credit - input services - “Tour Operator Service” used for pick-up and drop of employees of the Appellant to and fro Andheri and Kurla to their office premises - HELD THAT:- The issue about the interpretation of amended Rule 2(l) qua rent-a-cab service came up for consideration before the Principal Bench of the Tribunal in the matter of M/S. MARVEL VINYLS LTD. VERSUS C.C.E. INDORE [2016 (11) TMI 1126 - CESTAT NEW DELHI] where the Tribunal held that the Appellant therein are entitled to the service tax paid on the said service. The appellants are entitled for the Cenvat credit for rent a cab/ Tour Operator Service even for the period 2011-12 also - appeal allowed - decided in favor of appellant.
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