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2018 (6) TMI 1076 - AT - Central ExciseCENVAT Credit - input services - Rent a Cab Service for the period April, 2006, to December, 2010 - Held that:- The period involved is prior to 01.04.2011, which is before amendment of Rule 2(l) of the Cenvat Credit Rules, 2004; that prior to this date, the definition of input service did not restrict availment of credit on the said input service - reliance placed in the case of M/S. WIPRO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PONDICHERRY [2018 (4) TMI 967 - CESTAT CHENNAI], where it was held that Rent a Cab services were availed for picking up and dropping of the employees of the company - catering services were used for providing Canteen facilities for the employees. These services were not excluded prior to 01.04.2011 - credit allowed - appeal dismissed - decided against Revenue.
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