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2017 (3) TMI 848 - AT - Central ExciseCENVAT credit - Outdoor Catering Service - Rent-a-cab service - denial on the ground that the said Input Service credit as it was not used in relation to manufacture of their finished goods or used beyond the place of removal and hence not covered under the definition of “Input Service” as per Rule 2(l) of CCR, 2004 - Held that: - Service Tax paid in relation to “Outdoor catering Service” is covered under the scope of “Input Services” as defined u/r 2(l) of the CCR 2004 as held in the case of M/s Ultratech Cements Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit was allowed in the case of Rent-a-cab service in the case of Principal Commissioner Vs. Essar Oil Ltd. [2015 (12) TMI 1062 - GUJARAT HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant.
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