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2017 (7) TMI 57 - AT - Central ExciseCENVAT credit - tour operator service - denial on account of nexus - Rule 15(3) of CCR, 2004 - Held that: - the appellants have lawfully availed credit on input service of tour operator service for transportation of employees from and to the factory as well as for company official to visit the suppliers premises - reliance was placed in the case of THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, MANGALORE Versus M/s MANGALORE REFINERY AND PETROCHEMICALS LTD. [2016 (1) TMI 481 - KARNATAKA HIGH COURT] - credit allowed - appeal allowed - decided in favor of appellant.
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