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2018 (5) TMI 310 - AT - Service TaxCENVAT credit - input service - rent-a-cab service - Held that: - rent-a-cab service has been placed under exclusion category at clause (B) of the above definition, where there is no condition like clause(C) for personal use or otherwise, hence, credit of the service tax paid on said service not admissible after 01.04.2011. Time limitation - Held that: - the demand is barred by limitation as the authorities below have not discussed nor justified with reason, the circumstances for invoking extended period of limitation, when the issue after amendment became an issue of interpretation of law. Appeal allowed on the ground of limitation.
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