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2018 (10) TMI 765 - AT - Service TaxCENVAT Credit - input services - Professional Charges - Management & Business Consultancy Services - Rent-a-Cab Services - denial of credit on the ground that these are not input services. Professional Charges - Held that:- The appellants have availed such services which are necessary for their output services. The credit in respect of Professional Charges to the tune of ₹ 15,450/- is, therefore, allowed. Rent-a-Cab Services - Held that:- The appellants have not furnished any evidence to show that the motor vehicles used for such services are capital goods for the service provider. As per the exclusion clause in the definition of “input services”, the credit availed for Rent-a-Cab Service is not eligible - demand upheld. Local sales - The appellants originally availed credit to the tune of ₹ 2,34,918/- in respect of local sales and it is argued by learned consultant that they have reversed the credit coming to know that such credit is not eligible - Held that:- Even though, the appellants contend to have reversed such credit, this is not clearly brought out from the records - the said issue requires verification by the adjudicating authority - matter on remand. Appeal allowed in part and part matter on remand.
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