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2015 (2) TMI 922 - AT - Central ExciseDenial of Cenvat credit on capital goods and rent a cab service - denial on the premise that the said service does not qualify as input service as per Rule 2(l) of Cenvat Credit Rules, 2004 - Held that:- It is not in dispute that capital goods have not been received by the appellants and duty has not been paid by the appellant. Therefore, reliance on the decision of Hon'ble High Court of Punjab and Haryana in the cases of Stelko Strips Ltd.(2010 (3) TMI 68 - PUNJAB & HARYANA HIGH COURT) and Ralson India Ltd. (2005 (12) TMI 37 - HIGH COURT OF PUNJAB & HARYANA (CHANDIGARH)), the appellant is entitled to take Cenvat credit on the strength of original triplicate copy of invoices issued by the supplier. Further, I find that in appellants own case, the Hon'ble High Court of Bombay, any services availed by any manufacturer of excisable goods in the course of their business of manufacturing, appellant is entitled to take Cenvat credit. Therefore, the appellant is entitled to take Cenvat credit on rent-a-cab service as same has been used by them in the course of their business activity of manufacturing of excisable goods. In these circumstances, I hold that appellants are entitled to take Cenvat credit. Therefore, impugned order deserves no merits, hence set aside - Decided in favour of assessee.
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