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2012 (9) TMI 978 - CESTAT MUMBAI
CENVAT credit - input services - courier service - bus hire service - tour operator service - catering service - rent a cab service - clearing and forwarding service - Held that: - as per the definition of Rule 2(l) of CCR, 2004, the intent of the legislature is that any input service availed by the assessee in the course of their business of manufacture is entitled to input service credit - appellants are entitled to avail input service credit - appeal allowed - decided in favor of appellant-assessee.