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2013 (7) TMI 832 - AT - Central ExciseInput Service - Appellant had availed CENVAT Credit of Service Tax paid by Clearing & Forwarding Agent services and Banking services rendered by the bank - Authorities held credit of Service Tax not to be granted to appellant since service not under definition of input service - Held that:- Following decision of JSW STEEL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-I [2012 (12) TMI 141 - CESTAT, MUMBAI] and Commissioner of Central Excise, Surat Versus M/s Vishal Malleables Ltd. [2012 (11) TMI 871 - CESTAT AHMEDABAD] - Decided in favour of assessee.
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