Relief to Hyundai Motors: Cenvat Credit on roadside assistance not Input Service under Rule 2(l) of CCR

The ITAT granted relief to Hyundai Motors, holding that CENVAT credit on roadside assistance is not an input service under Rule of CCR. The ITAT ruled that providing roadside assistance to customers is not directly related to the manufacturing activity and therefore CENVAT credit is not applicable. This decision clarifies the scope of input services under CENVAT rules. It provides guidance on the eligibility of various services for CENVAT credit.