The Tribunal observed that the rent-a-cab service has been availed by the appellant in the course of their business of providing output services and cenvat credit can be availed.
In the case of M/s Bharat Sanchar Nigam Limited(BSNL), the Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit is allowable on Rent a cab services availed in course of business of providing output services. In terms of Rule 2(l)(b) of the Cenvat Credit Rules, 2004, the appellant…
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