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2018 (1) TMI 461 - AT - Central ExciseCENVAT credit - input services - rent a cab service - mobile telephone service - telephone service used in residence and guesthouse - pest control of factory and office - Held that: - there is no allegation in the show-cause notice, nor any findings in the orders of the court below that the services in question have been utilised for any particular employee. The exclusion clause under Rule 2(l) of CCR, 2004 introduced w.e.f. 01/04/2011 is not applicable in their case - appeal allowed.
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