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2019 (7) TMI 562 - AT - Central ExciseCENVAT Credit - input services - Rent-a-Cab Services - period Apr.’09 to Mar.’11 - HELD THAT:- The issue remains settled by the decisions as relied upon by the learned counsel for the appellant. However, in the case of RAMALA SAHKARI CHINI MILLS LTD. VERSUS COMMISSIONER CENTRAL EXCISE, MEERUT-I [2016 (2) TMI 902 - SUPREME COURT] , it was held that the word ‘includes’ is used to enlarge the meaning of preceding words. The disallowance of credit is unjustified - Credit allowed - appeal allowed - decided in favor of appellant.
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