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2011 (1) TMI 685 - AT - Service TaxInput services - Cenvat credit - Rule 15(3) of the CENVAT Credit Rules, 2004 (CCR) - 'air travel agents' service, 'management consultancy' service, 'goods transport agents' service, 'management consultancy' service, 'goods transport agents' service, maintenance & repair service, 'car hiring' ('rent-a-cab') service, 'telephone and mobile' service, 'courier' service 'recovery agent's service, 'rail travel agent's' service, 'warranty handling' service', 'authorised service station' service, 'AMC of photocopier machines', 'club association' service, 'insurance' service, service tax paid on professional fees and packing expenses. It was proposed in the notices to disallow the credit to the assessee on the ground that the impugned services were not 'input services' as defined in Rule 2(l) of the CENVAT Credit Rules, 2004 and the credit taken by the assessee as a manufacture was irregular. On the issue of cenvat credit on (i) (Air Travel Agent's Service), sub-para (ii) (Rail Travel Agent's Service), sub-para (iii) (Car hiring/rent-a-cab service) and sub-para (iv) (Authorised Service Station Service) - matter remanded back for verification of evidences. Cenvat Credit in relation to (Management Consultancy Service), (Maintenance or Repair Service), (Recovery Agent's Service), (Insurance and Courier Service) and (Courier Service) two member bench have difference of opinion - matter referred to larger bench.
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