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2012 (6) TMI 221 - AT - Central ExciseCenvat credit - Rent-a-Cab service utilised for the purpose of transportation of employees to the place of work and vice-versa – Held that:- As decided in Commissioner of Central Excise, Bangalore-III, Commissionerate v. Stanzen Toyotetsu India (P.) Ltd.[ 2011 (4) TMI 201 (HC)] that any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service and the catering service, rent-a-cab and transportation services and the tax paid on the said services are stated as input services - substantial question of law framed answered in favour of the assessee.
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