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2011 (12) TMI 136 - AT - Service TaxCENVAT Credit of Service Tax on rent-a-cab service - rent-a-cab service was not exclusively used in relation to manufacture – period involved April 2005 to October 2009 - Held that:- The issue is only of interpretation of law. However, the relevant decisions regarding limitation as well as admissibility of credit or otherwise, were not cited before lower authority and therefore, the matter is remanded to original adjudicating authority, who shall consider the issue afresh in the light of the decisions of the Supreme Court/High Court/Tribunal and also the provisions of law.
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