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2019 (3) TMI 1363 - CESTAT CHENNAICENVAT Credit - input services - Management Maintenance and Repair Service of helicopter - Rent-a-Cab and Contract Bus Service - Management Consultancy Service - Held that:- The issue decided by the Bench by appellant own case M/S. SANMAR FOUNDRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY [2016 (4) TMI 1069 - CESTAT CHENNAI], the credit is eligible for management, maintenance and repair service of helicopter and management and consultancy service. With regard to Rent-a-Cab and Contract Bus Service, proportionate credit for the cost recovered from the employees is liable to be reversed. The credit is otherwise eligible. - Decided in favour of assessee
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