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2018 (12) TMI 1159 - AT - Central ExciseCENVAT Credit - input services - rent-a-cab service - period from January 2011 to March 2013 - Held that:- The appellant has not produced any evidence to establish that the motor vehicles are capital goods for the service provider for the period from 1.4.2011 to 31.3.2013, the credit is ineligible and the demand for the said period is therefore upheld. Penalties - Held that:- The issue is interpretational and also transitional period, penalty imposed are unjustified. Appeal allowed in part.
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