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2020 (4) TMI 674 - AT - Central ExciseCENVAT Credit - input services - Clearing Service - Life Insurance Services (For Employee) - and Mandap Keeper Service etc. - HELD THAT:- The issue decided in case of PANASONIC ENERGY INDIA CO. LTD. VERSUS C.C.E. & S.T. -VADODARA-II [2017 (9) TMI 1876 - CESTAT AHMEDABAD] where on identical services, it was held that respective services have been held to be ‘Input service’ as defined under Rule 2(l) of CCR, 2004 in various services, and accordingly, the service tax paid on these services is admissible to credit. Credit allowed - appeal allowed - decided in favor of appellant.
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