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2017 (10) TMI 559 - AT - Service TaxCENVAT credit - car rented on lease during the period April 2005 to March 2010 - It is the case of the Revenue that since the cars are put to use by the company for individual consumption, CENVAT credit is not available on such service tax paid, as it has no nexus with the manufacturing activity - Held that: - The service provider has leased out the cars to the appellant for his deployment, which the appellant has done so to enable the Senior Officials of the company to travel from their residential premises to the office and vice versa - Similar issue came up before the Tribunal in the case of Steria India Ltd. [2013 (12) TMI 212 - CESTAT NEW DELHI], where it was held that since the several services in respect of which cenvatable tax was remitted by the appellant and these are input services having a proximate nexus with the software exports service provided by the appellant, the appellant is legitimately entitled to avail cenvat credit and is also entitled to refund of cenvat credit. Since the period involved in this appeal is prior to 1.4.2011, the impugned order set aside - appeal allowed - decided in favor of appellant.
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