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2018 (5) TMI 767 - AT - Central ExciseCENVAT credit - input services - GTA service - outdoor catering service - rent a cab service - telephone service - Held that: - it is an admitted fact on record that period of dispute is from 2005- 2006 to 2007-2008 and the appellant was governed under the un-amended definition of input service (effective upto 31/03/2008). Under the un-amended definition of input service, since “clearance of final product from the place of removal” was specifically finding place therein and that the appellant had removed the goods from its factory, the same should be considered as place of removal for the purpose of consideration of eligibility to the Cenvat benefit - credit allowed. CENVAT credit - Outdoor catering services - bus hiring services - rent-acab service - telephone services - Held that: - Tribunal in various decisions has allowed the Cenvat credit of service tax paid on those services, holding that those services are also be considered as input service, even after the amendment of definition under Rule 2 (l) w.e.f. 01/04/2011 - credit allowed. Appeal allowed - decided in favor of appellant.
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