Service tax – Cestat Mumbai: CENVAT Credit can be availed on Rent a cab services during the period 2011-12 provided the service was completed before 1.4.2011; Outdoor catering services has been used for providing meals to employees and certainly the same is going to enhance efficiency and performance of the appellant’s employees which undoubtedly has nexus with the output service and therefore the credit is admissible – Appeal allowed [Order attached]

20-Nov-2022 12:03:53