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2018 (9) TMI 894 - AT - Central ExciseCENVAT credit - input service - renting car for use by their employees in connection with manufacturing activities - denial on account of nexus - Held that:- An identical issue is decided in the appellant’s own case by this Bench in M/S. SUNDRAM FASTENERS LIMITED VERSUS CCE, PUDUCHERRY [2017 (2) TMI 16 - CESTAT CHENNAI], where it was held that there is no evidence to substantiate the claim that the service so availed was in relation to manufacture, and credit cannot be allowed - Cenvat credit of service tax paid on Rent-a-Cab service is not allowable - no penalty imposable - appeal allowed in part.
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