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2008 (6) TMI 4 - AT - Service Tax
Availability of Cenvat Credit on Rent-a-Cab Service as an Input Service related to business - Rule 2(l) of Cenvat Credit Rules,, 2004 - Input Service - It is very clear that the input services besides being used in or in relation to the manufacture of final products and clearances of final products from the place of removal includes a plethora of other services which are eligible as Input Services. The scope of definition is wide enough and credit allowed.