2021 (12) TMI 420

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..... s are used primarily for personal use or consumption of any employee is held to be excluded from the definition of Input Service . It cannot be said that the High Court has committed any error in denying the input tax credit and holding that such a service is excluded from input service - SLP dismissed. - Petition(s) for Special Leave to Appeal (C) No(s). 17903-17904/2021 - - - Dated:- 18-11 .....

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