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2017 (10) TMI 351 - AT - Service TaxCENVAT credit - Rent-a-Cab Service - Travel Agent Service - denial on the ground that it is for personal use of the employees - Held that: - the facts of the case which is not in dispute that both the services were used by the employees of the company for the purpose of activity related to the business activity of the bank. As regard the Rent-a-cab service it is used by the employees for meeting with the customers which is a core activity for fetching the business for the appellant. As regard the travel agent service the employees of the appellant have to travel different parts of the country in relation to the business activity of the appellant. For the purpose of traveling the travel agent service for booking the tickets is essential service for conducting the business of the appellant. The issue is relates to the period prior to 1.4.2011 when by amendment in the definition of input service, certain services were excluded - the cenvat credit in respect of Rent-a-cab service and Travel agent service is admissible - credit allowed - appeal allowed - decided in favor of appellant.
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