𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶: 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗔𝗱𝗺𝗶𝘀𝘀𝗶𝗯𝗹𝗲 𝗼𝗻 𝗥𝗲𝗻𝘁-𝗔-𝗖𝗮𝗯 𝗮𝗻𝗱 𝗢𝘂𝘁𝗱𝗼𝗼𝗿 𝗖𝗮𝘁𝗲𝗿𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: CENVAT Credit allowed for pre-1.4.2011 rent-a-cab services and outdoor catering enhancing employee efficiency with nexus to output services.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Warburg Pincus India Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether CENVAT credit can be availed for rent-a-cab services during 2011-12 and outdoor catering services during 2014-15. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant's CENVAT credit claims for rent-a-cab and outdoor catering services, used in export advisory activities, were disallowed.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal allowed CENVAT credit for rent-a-cab services completed before 1.4.2011 and for outdoor catering services used to enhance employee efficiency, excluding misclassified air travel expenses. It ruled that outdoor catering was an operational necessity directly supporting business activities, not a welfare measure or perquisite.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Warburg Pincus India Pvt. Ltd. vs. Commissioner of Service Tax, Mumbai – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 18 November 2022 📜 This ruling reaffirms the admissibility of CENVAT credit on input services that are integral to the appellant’s business activities.