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2016 (9) TMI 537 - AT - Service TaxCenvat credit - service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back - eligible input service - Held that:- Rent-a-cab service availed by a service provider is an eligible input service for the purpose of availing credit whereas in the instant case, the appellant is a manufacturer of final products and not a service provider. Therefore, by following the ratio of this Bench decision in the case of S.K.D. Lakshmanan Fireworks Industries Vs C.C.E. & S.T., Tirunelveli [2015 (12) TMI 1102 - CESTAT CHENNAI], the cenvat credit availed by the appellant-manufacturer on the service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back is not proper and denied as the said service is not an eligible input service. Accordingly, the impugned order-in-appeal is upheld. - Decided against the appellant
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