Cenvat credit of service tax not eligible on ‘rent-a-cab’ service

Kriti Industries (India) Ltd. Vs Commissioner, Customs, Central Goods Service Tax & Central Excise (CESTAT Delhi) While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide intention, the penalty on the appellant shall be deleted. The department disallowed of cenvat credit from payment of service tax on the input service ‘rent-a-cab’ service for Rs. 1,76,042/- for the period July, 2016 to June, 2017. On appeal, Commissioner (Appeals) observed that â...