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2017 (12) TMI 1183 - AT - Central ExciseCENVAT credit - input services - whether the appellant is entitle for the Cenvat credit in respect of services namely Hotel accommodation service, rent a cab service, tour operator service and membership of club service? Held that: - as per the nature of the service there is no dispute that it is used in the overall functioning of the appellant’s business - On all these services this tribunal time and again decided that these services are input service and Cenvat credit is admissible. As regard the Cenvat credit in respect of rent a cab service on or after 1-4-2011 as per the amended rule 2(l) of Cenvat credit rules, credit on rent a cab service is not admissible - demand of Cenvat credit on rent a cab service from 1-4-2011 onwards is upheld. Appeal allowed in part.
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