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2017 (7) TMI 1162 - AT - Central ExciseCENVAT Credit - input services - Rent a Cab service - Aviation Service - denial on the ground that after the amendment to the definition of Rule 2(l) of Cenvat Credit Rules, 2004, under exclusion clause such services cannot be held to be cenvatable input services - Held that:- The issue of availability of credit in respect of rent a cab service was subject matter of the Tribunal in the case of M/s. Marvel Vinyls Ltd. Vs. CCE, Indore [2016 (11) TMI 1126 - CESTAT NEW DELHI] and it was held that the same would be available to the assessee using such services in the course of their business - credit allowed. Aviation Service - The payments of the said services have been made by the Company and these facts leads to inevitable conclusion that the chartered flights were hired for the movement of the employees etc., and not for individual persons - credit allowed. Appeal allowed - decided in favor of appellant.
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