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2016 (11) TMI 244 - AT - Service TaxRecovery of the inadmissible credit - Input Services - ‘Rent a Cab’ - ‘Cleaning Services’ - Held that: - ‘Rent- a- Cab’ and ‘Cleaning Services’ are Input Services as defined under Rule 2(l) of the Cenvat Credit Rules 2004 in view of the judgment of this Tribunal in the case of Hindustan Zinc Ltd vs CCE, Jaipur [2012 (12) TMI 228 - CESTAT NEW DELHI] and also the cleaning services are incurred in cleaning the Telephone exchanges for providing the telephone service, hence eligible to credit. Utilisation of credit - Rule 6(3)(c) of CCR,2004 - Held that: - I find that the the Ld. Commissioner (Appeals) has rightly held that the respondents are eligible to utilize 20% of the CENVAT credit as laid down under Rule 6(3)(c) of CCR,2004 and reduced the liability; also dropped the penalty keeping in view the circumstance of the case. Thus, I do not find any discrepancy in the above order. The impugned order upheld - Appeal dismissed - decided against Revenue.
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