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2018 (8) TMI 1658 - CESTAT MUMBAICENVAT Credit - Input Service Distributor - rent-a-cab service - denial on the ground of non-registration - gardening service - Held that:- As far as the requirement of prior registration for availing of input service distributor is concerned the law is well settled and the impugned order is not sustainable to that extent - credit on rent-a-cab service cannot be denied on this count. Gardening service - Held that:- The statutory requirement under the law relating to pollution control mandate such and, therefore, by no stretch can it be termed to be covered by the exclusionary provision - credit allowed. Appeal allowed - decided in favor of appellant.
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