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2018 (8) TMI 303 - AT - Central ExciseCENVAT Credit - input services - whether the input service credit is admissible for Mandap Keeper Service and Rent-a-cab service? - Held that:- An amendment was made in the definition of input service in the year 2011 which was effective from 01.04.2011. By way of, the said amendment, Rent-a-cab service has been excluded from the definition of the input services - Since the entire demand of credit in show cause notice dt. 18.04.2012 in respect of Rent-a-cab service is for the service received by them before 01.04.2011, the credit is available to appellants. Appeal allowed - decided in favor of appellant.
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