CESTAT Rules CENVAT Credit Admissible on Business-Related Services such as Rent-a-Cab, Housekeeping, and Promotion

CESTAT ruled in favor of allowing CENVAT credit on various business support services, including rent-a-cab, housekeeping, and promotional activities, stating that these services facilitate manufacturing operations. The tribunal disagreed with the revenue department's narrow interpretation, affirming that credit eligibility extends to all input services that are used either directly or indirectly in the overall conduct of business activities.