{"id":9704,"date":"2026-06-20T19:25:31","date_gmt":"2026-06-20T13:55:31","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9704"},"modified":"2026-06-20T19:26:11","modified_gmt":"2026-06-20T13:56:11","slug":"cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat","title":{"rendered":"CENVAT Credit Allowed on Rent-a-Cab, Insurance &#038; Other Business Services | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: S<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000418974\/rent-a-cab-insurance-auxiliary-architectural-services-received-for-provoding-bas-are-input-services-eligible-to-cenvat-cestat\">utherland Global Services Pvt. Ltd. vs. Commissioner of GST and Central Excise, Chennai (2026) 41 Centax 367 (Tri.-Mad)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>S\/Shri Ajayan T.V.<\/strong>, Member (J) &amp; <strong>M. Ajit Kuma<\/strong>r, Member (T)<\/li>\n<li><strong>Shri Joseph Prabhakar<\/strong>, Advocate, for the Appellant.<\/li>\n<li><strong>Shri Anoop Singh<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, a 100% Export Oriented Unit (EOU) under the Software Technology Park of India (STPI), was registered for providing Business Auxiliary Services (BAS) and filed a refund claim under Rule 5 of the CENVAT Credit Rules, 2004 in respect of unutilised CENVAT credit, including credit availed on rent-a-cab service, insurance service, auxiliary service and architectural service. The adjudicating authority rejected the refund claim in respect of the said services on the ground that they did not qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. The assessee submitted that the said services were input services for its business activities. The matter was placed before the CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the definition of \u2018input service\u2019 under Rule 2(l) of the CENVAT Credit Rules, 2004, during the relevant period had a wide ambit and included \u2018activities relating to business\u2019. The Tribunal observed that the department had not raised any prior objection that the impugned services had not been availed for accomplishing the assessee&#8217;s business purpose. It further observed that the Foreign Inward Remittance Certificates (FIRCs), export invoices, input invoices and the Chartered Accountant&#8217;s certificate furnished by the assessee had not been controverted by the department. The Tribunal, therefore, held that rent-a-cab service, insurance service, auxiliary service and architectural service were eligible input services under Rule 2(l) of the CENVAT Credit Rules, 2004.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Aeigis Limited v. Commissioner \u2014 2014-TIOL-1970-CESTAT-BANG \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(23)%20S.T.R.%20444%20(Kar.)&amp;itemType=AP\">Commissioner v Stanzen Toyotetsu India [P) Ltd<\/a> \u2014 2011 (23) S.T.R. 444 (Kar.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(260)%20E.L.T.%20369%20(Bom.)&amp;itemType=AP\">Commissioner v Ultratech Cement Ltd\u00a0<\/a>\u2014 2010 (20) S.T.R. 577 (Bombay) = 2010 (260) E.L.T. 369 (Bom.) \u2014 Relied on [Para 18]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(27)%20S.T.R.%20130%20(Kar.)&amp;itemType=AP\">Commissioner v. Graphite India Limited<\/a> \u2014 2012 (27) STR 130 (Kar.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(27)%20S.T.R.%20338%20(Kar.)&amp;itemType=AP\">Commissioner v. Tata Auto Compystems Ltd.<\/a> \u2014 2012 (27) STR 338 (Kar.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(259)%20E.L.T.%20375%20(Tri.%20-%20Mumbai)&amp;itemType=AP\">Commissioner v. Tiger Steel Engineering (India) [P.) Ltd.<\/a> \u2014 2010 (259) E.L.T. 375 (Tri. &#8211; Mumbai) \u2014 Distinguished [Paras 15, 28]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(17)%20S.T.R.%2054%20(Tri.-Bang)&amp;itemType=AP\">Dell International Services India Pvt. Ltd. v. Commissioner<\/a> \u2014 2010 (17) S.T.R. 54 (Tri.-Bang) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(37)%20S.T.R.%20862%20(Tri.%20-%20Bang.)&amp;itemType=AP\">Infosys Ltd. v. Commissioner<\/a> \u2014 2015 (37) S.T.R. 862 (Tri. &#8211; Bang.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(374)%20E.L.T.%20519%20(Mad.)&amp;itemType=AP\">Johnson Lifts Pvt Ltd v. Asst Commissioner<\/a> \u2014 2020 (374) E.L.T. 519 (Mad.) \u2014 Relied on [Paras 14, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(33)%20S.T.R.%2096%20(Tri.-Del)&amp;itemType=AP\">K.P.M.G. v. Commissioner<\/a> \u2014 2014 (33) S.T.R. 96 (Tri.-Del) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(367)%20E.L.T.%20707%20(Mad.)&amp;itemType=AP\">P.P. Products Ltd v Commissioner<\/a> \u2014 2019 (367) E.L.T. 707 (Mad.) \u2014 Relied on [Paras 14, 19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(32)%20S.T.R.%20435%20(Tri.%20-%20Chennai)&amp;itemType=AP\">Thiru Arooran Sugars Limited v. Commissioner<\/a> \u2014 2013 (32) S.T.R. 435 (Tri. &#8211; Chennai) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2026%20Centax%20125%20(Bom)&amp;itemType=AP\">Tiger Steel Engineering (India) Pvt. Ltd v. Union of India<\/a> \u2014 (2025) 26 Centax 125 (Bom) \u2014 Relied on [Para 28]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<p><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%205%2F2006%20C.E.%20(N.T.)&amp;itemType=AP\">Notification No. 5\/2006 C.E. (N.T.)<\/a>, dated 14-3-2006 [Paras 4, 24]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Sutherland Global Services Pvt. Ltd. vs. Commissioner of GST and&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9718,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-9704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CENVAT Credit Allowed on Rent-a-Cab, Insurance &amp; Other Business Services | CESTAT - Centax-Blogs<\/title>\n<meta name=\"description\" content=\"CESTAT held that rent-a-cab, insurance, auxiliary and architectural services qualify as input services eligible for CENVAT credit.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CENVAT Credit Allowed on Rent-a-Cab, Insurance &amp; Other Business Services | CESTAT - Centax-Blogs\" \/>\n<meta property=\"og:description\" content=\"CESTAT held that rent-a-cab, insurance, auxiliary and architectural services qualify as input services eligible for CENVAT credit.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-20T13:55:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-20T13:56:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"CENVAT Credit Allowed on Rent-a-Cab, Insurance &#038; Other Business Services | CESTAT\",\"datePublished\":\"2026-06-20T13:55:31+00:00\",\"dateModified\":\"2026-06-20T13:56:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat\"},\"wordCount\":456,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg\",\"articleSection\":[\"Excise &amp; Service Tax\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat\",\"name\":\"CENVAT Credit Allowed on Rent-a-Cab, Insurance & Other Business Services | CESTAT - Centax-Blogs\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg\",\"datePublished\":\"2026-06-20T13:55:31+00:00\",\"dateModified\":\"2026-06-20T13:56:11+00:00\",\"description\":\"CESTAT held that rent-a-cab, insurance, auxiliary and architectural services qualify as input services eligible for CENVAT credit.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg\",\"width\":920,\"height\":540,\"caption\":\"CENVAT Credit on Input Services\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CENVAT Credit Allowed on Rent-a-Cab, Insurance &#038; Other Business Services | CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CENVAT Credit Allowed on Rent-a-Cab, Insurance & Other Business Services | CESTAT - Centax-Blogs","description":"CESTAT held that rent-a-cab, insurance, auxiliary and architectural services qualify as input services eligible for CENVAT credit.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat","og_locale":"en_US","og_type":"article","og_title":"CENVAT Credit Allowed on Rent-a-Cab, Insurance & Other Business Services | CESTAT - Centax-Blogs","og_description":"CESTAT held that rent-a-cab, insurance, auxiliary and architectural services qualify as input services eligible for CENVAT credit.","og_url":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-06-20T13:55:31+00:00","article_modified_time":"2026-06-20T13:56:11+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"CENVAT Credit Allowed on Rent-a-Cab, Insurance &#038; Other Business Services | CESTAT","datePublished":"2026-06-20T13:55:31+00:00","dateModified":"2026-06-20T13:56:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat"},"wordCount":456,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg","articleSection":["Excise &amp; Service Tax","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat","url":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat","name":"CENVAT Credit Allowed on Rent-a-Cab, Insurance & Other Business Services | CESTAT - Centax-Blogs","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg","datePublished":"2026-06-20T13:55:31+00:00","dateModified":"2026-06-20T13:56:11+00:00","description":"CESTAT held that rent-a-cab, insurance, auxiliary and architectural services qualify as input services eligible for CENVAT credit.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/06\/1.-CENVAT-Credit-Allowed-on-Rent-a-Cab-Insurance-and-Other-Business-Services-CESTAT.jpg","width":920,"height":540,"caption":"CENVAT Credit on Input Services"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-allowed-on-rent-a-cab-insurance-and-other-business-services-cestat#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CENVAT Credit Allowed on Rent-a-Cab, Insurance &#038; Other Business Services | CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9704","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=9704"}],"version-history":[{"count":5,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9704\/revisions"}],"predecessor-version":[{"id":9721,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/9704\/revisions\/9721"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/9718"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=9704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=9704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=9704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}