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2016 (7) TMI 1142 - AT - Central ExciseCenvat Credit - Input services - whether rent-a-cab services for taking the employees from their residence to the factory and back and also for carrying food for the staff of the company as well as expenses incurred by the company for imparting training to its employees fall in the definition of input services or not? - Held that:- As far as rent-a -cab service is concerned, it has been held by the Hon’ble High Court of Karnataka in the case of Commissioner of Central Excise Bangalore Vs Stanzen Toyotetzu (P) Ltd [2011 (4) TMI 201 - KARNATAKA HIGH COURT] above that rent-a-cab service is an input service and therefore credit is admissible. As far as training to the employees of the company are concerned this is specifically included in the definition of input service as contained in Rule 2 (l) of CENVAT Credit Rules 2004. Therefore in view of the law the impugned order denying benefit of credit on these two services is not sustainable in law and therefore set aside the impugned order by allowing the appeal with consequential relief if any.
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