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2018 (1) TMI 460 - AT - Central ExciseCENVAT credit - input services - canteen services - rent a cab services/bus service - Courier services - Held that: - in the present case, the appellant have not provided the service of catering to any particular employee and as such the exclusion Clause ‘C’ in Rule 2(l) does not apply - credit allowed. Rent-a-cab service - Held that: - service is bus service received by the appellant company for transport of their employees to and from residence to the factory, the exclusion Clause ‘C’ does not apply - credit allowed. Courier expenses - Held that: - the order of the learned Commissioner (Appeals) is cryptic and nonspeaking by observing that the appellant failed to adduce evidence. There is no case made out by the leaned Commissioner (Appeals) that any particular details requisitioned from the appellant, which were not produced - courier expense is essential business expenditure in the nature of postal expenses for exchange of business documents, including samples - service is also allowable as input credit. Appeal allowed - decided in favor of appellant.
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