2011 (3) TMI 855

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..... th the sides, I find that credit of Rs. 1,00,723/- stands denied to the appellants in respect of various input services like car rental, maintenance of car, mobile phone and landline phone installed at residence of the Director and other officials.   2. Learned advocate Shri J.C. Patel appearing for the appellants submits that there are now a number of decisions laying down that such service .....

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