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2018 (9) TMI 895 - AT - Central ExciseCENVAT credit - input service - ‘Rent-a-Cab’ services for the staff/employees working in the office/factory - Held that:- Tribunal in the case of Capsugel healthcare Ltd. [2016 (2) TMI 977 - CESTAT CHANDIGARH] has held that Rent-a-Cab services availed by the assessee for the employees bringing them from their residence to factory or vice versa, qualifies as input services - Prior to 01.04.2011, Rent-a-Cab services are eligible input services and Cenvat credit cannot be denied on these input services. Credit allowed - appeal allowed - decided in favor of appellant.
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