𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶: 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗼𝗻 𝗥𝗲𝗻𝘁-𝗮-𝗖𝗮𝗯 𝗮𝗻𝗱 𝗢𝘂𝘁𝗱𝗼𝗼𝗿 𝗖𝗮𝘁𝗲𝗿𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗔𝗱𝗺𝗶𝘀𝘀𝗶𝗯𝗹𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: CENVAT credit allowed for rent-a-cab services completed before 1.4.2011 and outdoor catering improving employee efficiency linked to business.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Warburg Pincus India Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is eligible for CENVAT credit on rent-a-cab services for the period 2011–12 and outdoor catering services for the period 2014–15. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant's CENVAT credit claims for rent-a-cab and outdoor catering services used in business activities were disallowed.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal upheld CENVAT credit for rent-a-cab services received before 01.04.2011, regardless of invoice timing, based on prior rulings. It also allowed credit for outdoor catering services, as these enhanced employee efficiency and supported business activities. Errors in categorizing air travel under catering services were rectified.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Warburg Pincus India Pvt. Ltd. vs. Commissioner of CGST – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 18 November 2022 📜 This ruling clarifies that input services used in furtherance of business activities are eligible for CENVAT credit if properly substantiated.