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2018 (10) TMI 828 - AT - Central ExciseCENVAT Credit - input services - Tour Operator/Rent-a-Cab Service - period from 31.07.2005 to 31.01.2008 - Held that:- The issue relating to Rent-a-Cab Service has already been addressed to and decided, for the period prior to 01.04.2011, by the jurisdictional High Court in the case of C.C.E. & S.T., LTU, Chennai Vs. M/s. Turbo Energy Ltd. [2015 (3) TMI 632 - MADRAS HIGH COURT], where it was held that the Cenvat Credit has been properly availed in respect of outdoor catering services and rent-a-cab services - demand for the period up to 01.04.2011 set aside. For the subsequent period i.e, up to 30.11.2011 - Held that:- The Ld. Advocate has taken a specific contention that there was no service availed post 01.04.2011 and that only the invoice was raised and the credit was availed subsequently. This requires factual verification. Appeal allowed in part and part matter on remand.
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