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2019 (1) TMI 169 - AT - Central ExciseCENVAT Credit - input services - car repairing services - outdoor catering services - Held that:- The Ld. Advocate is correct in her assertion that there was no restriction or bar in the definition of ‘input services’ in Rule 2 (l) ibid prior to 1.4.2011 - a number of Tribunal decisions have consistently upheld the eligibility of such input credits prior to 1.4.2011 - reliance placed in the case of M/S. SCOPE INTERNATIONAL PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2018 (7) TMI 1007 - CESTAT CHENNAI] - credit allowed - appeal allowed - decided in favor of appellant.
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