CESTAT upheld Disallowance of credit on rent-a-cab service to Wipro

Wipro Enterprises Vs Commissioner of GST & Central Excise Chennai Outer (CESTAT Chennai) The appellant is aggrieved by the disallowance of credit on rent-a-cab service. 2. On behalf of the appellant, Shri R. Rajesh, Head – Taxation of the appellant-company appeared and argued the matter. He submitted that the appellant is engaged in manufacture of hydraulic cylinders and part thereof. They have availed rent-a-cab service for the period from January 2011 to March 2013. These services were availed for pick up and drop facilities of the employees. The employees are deployed for work even in...