TMI Blog2013 (10) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... esides being used in or in relation to the manufacture of final products and clearances of final products from the place of removal includes a plethora of other services which are eligible as Input Services - The scope of definition is wide enough and credit allowed - as a result of amendment in the definition of input services with effect from 01.4.2011, service tax credit admissibility has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing case laws:- (a) CCE Vs. Hinduastan Zink Limited [2009 (16) STR 704 (Tri. Bang.)] (b) Stanzen Tototetsu India Pvt. Limited [2009 (14) STR 316 (Tri. Bang.) (c) CCE vs. Cable Corporation of India Limited [2008 (12) STR 598 Tri. Mumbai)] He also relied upon the CBEC Circular dated 29.04.2011 on the same issue, wherein at Serial No. 12, it is clarified that cenvat credit on Rent-a-Cab s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice shall be available if its provision had been completed before 01.4.2011. 6. From the above clarification, it is evident that as a result of amendment in the definition of input services with effect from 01.4.2011, service tax credit admissibility has been made very clear. However, as per clarification issued by CBEC, cenvat credit of Rent-a-Cab services, before 01.04.2011 cannot be denied. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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