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2018 (1) TMI 3 - AT - Central ExciseCENVAT credit - input service - rent-a-cab service - period involved is July, 2013 to July, 2014 - Held that: - As per the amendment of definition of input service under rule 2(l) clause (B) rent a cab service falling under clause (zo) has been excluded from the purview of input service - Since there is categorical exclusion of rent a cab from the definition of input service credit on or after 1-4-2011, credit is not admissible - appeal dismissed - decided against appellant.
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