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2018 (5) TMI 11 - AT - Central ExciseCENVAT credit - various input services - Air/Rail Travel Agency Service - Banking and Financial Services - Broad Band and Internet Service - Commercial and Industrial Construction Service - Training and Coaching Service - General Insurance Service - Hotel Accommodation Service - Management, Maintenance and Repair service - Security Agency Service - Held that: - the aforementioned services are held to be input service within the meaning and scope of definition of ‘Input Service’ under Rule 2 (l) of CCR, 2004 as held in various judgements - appeal allowed - decided in favor of appellant.
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