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2013 (6) TMI 606 - AT - Service TaxCenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - Held that:- So far as the CHA services are concerned, to the extent the same have been used for clearance of imported goods used by the appellant for manufacture the same without any doubt, would be covered by the definition of 'input service' and would be eligible for cenvat credit. As regards the rent a cab services, the same would be eligible for cenvat credit if rent a cab services had been used by the employees of appellant company for the company's work. The Tribunal in the case of Commissioner of Central Excise, Raipur Vs. Beekay Engg. & Castings Ltd. [2009 (6) TMI 96 - CESTAT, NEW DELHI], Dr. Reddy's Lab Ltd. Vs. Commissioner of Central Excise, Hyderabad, [2009 (9) TMI 287 - CESTAT, BANGALORE] and Commissioner of Central Excise, Vishakhapatnam Vs. Andhra Pradesh Paper Mills Ltd. [2010 (2) TMI 532 - CESTAT, BANGALORE] has held that when rent a cab services is availed by the officials of company for company's work the same would be eligible for cenvat credit. However the crucial question in this case is as to whether the services, in question, were used for the company's work. Though on this point the appellant from the very beginning, have pleaded that this fact is verifiable from the invoices, the lower authorities have not given any finding on this point. Accordingly on this point the matter requires to be remanded. - Decided in favor of assessee.
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