Cenvat credit on Tour Operator Service used for pick-up & drop of employees

Taj Sats Air Catering Ltd. Vs CCGST (CESTAT Mumbai) The issue involved in the matter is whether the Cenvat credit of service tax paid on ‘Tour Operator Service’ used for pick-up and drop of employees of the Appellant to and fro Andheri and Kurla to their office premises is admissible as ‘input service’ under Rule 2(l) of Cenvat Credit Rules, 2004. The services of Tour Operator/Rent-a-Cab has been excluded from the definition of “input service” under Rule 2(l) ibid w.e.f. 01.04.2011 only if it is provided by way of renting of a motor vehicle, in so far as they relate to a mo...