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2018 (4) TMI 467 - AT - Central ExciseCENVAT credit - rent-a-cab service - emergency response vehicles - jurisdictional service tax authorities were of the opinion that these are ‘rent-a-cab service’ which, as per rule 2(l) of CENVAT Credit Rules, 2004 was incorporated on 1st April 2011 was ineligible for availment. Held that: - The emergency response vehicles are also not intended to carry passengers on hire and, even if the distinction between ‘hire’ and ‘renting’ is ignored, it is clear that the service availed by the appellant is not that of ‘rent-a-cab’ - disallowance of credit will not sustain - appeal allowed - decided in favor of appellant.
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