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2013 (8) TMI 158 - AT - Central ExciseCenvat credit - Service Tax paid on rent a cab service - Commissioner granted credit - Held that:- If the credit is availed by the manufacturer, then the said service should have been utilized by the manufacturer directly or indirectly in or in relation to the manufacture of final products or used in relation to activities relating to business - merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit - Following decision of Commissioner of Central Excise, Bangalore-III, Commissionerate Versus Stanzen Toyotetsu India (P.) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] and Commissioner of Central Excise Versus M/s Federal Mogul Goetze (India) Ltd. [2011 (9) TMI 120 - PUNJAB AND HARYANA HIGH COURT] - Decided against Revenue.
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