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2017 (3) TMI 840 - AT - Central ExciseCENVAT credit - Rent-a-cab service - Mandap Keeper/Hotel services - and Courier Service - denial on the ground that these services are not covered under the definition of “Input Service” as per Rule 2(l) of CCR, 2004 - Held that: - Service Tax paid in relation to Rent-a-cab, Courier service, Mandap Keeper/Hotel services, are held to be input service as defined u/r 2(l) of the CCR 2004 by the Hon’ble Gujrat High Court in as held in the case of M/s Essar Oil Ltd [2015 (12) TMI 1062 - GUJARAT HIGH COURT], and Tribunal in the case of M/s WNS Global Service [2016 (10) TMI 135 - CESTAT MUMBAI] - However, it is not clear from the records whether the appellant has recovered the service charges from their employees in providing the said rent-a-cab service. For the limited purpose of verification of the said fact, the matter is remanded to the Adjudicating Authority - appeal allowed in part and part matter on remand.
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