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2013 (2) TMI 190 - AT - Central ExciseCENVAT Credit on rent a cab service - Held that:- There is no dispute on the fact that the assessee had used the said services for transportation of their own official as well as outside personnel visiting to their plant. The issue of eligibility of CENVAT Credit on rent a cab service as input service is no more res integra as decided in the Stanzen Toyotetsu India (P) Ltd.'s case (2011 (4) TMI 201 - KARNATAKA HIGH COURT) wherin CENVAT Credit on rent a cab has been allowed considering the same as an input service within the definition of Rule 2(l) of CENVAT Credit Rules, 2004 - in favour of assessee.
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