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2016 (12) TMI 1174 - AT - Central ExciseCENVAT credit - rent-a-cab service - customs house agent service - courier service - appellant is a manufacturer who has utilised the three services on which tax under Finance Act, 1994 was also properly discharged. It is also admitted that the expression 'in or in relation to manufacture' is not susceptible to precise delineation - Held that: - reliance placed on the decision of the case of Commissioner of Central Excise, Bangalore - 111 v. Stanzen Toyotetsu India (P) Ltd [2011 (4) TMI 201 - KARNATAKA HIGH COURT], where it was held that under the scheme of the Cenvat Credit Rules, 2004, the service tax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product is entitled to claim the credit - eligible service for availment of input credit - appeal allowed - decided in favor of appellant.
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