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    Central Excise

    Since tractors are also motor vehicles and the services relating...

    Appellant Denied Service Tax Credit on Motor Vehicle Hires, Including Tractors, Under Exclusion Rules.

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    Central ExciseApril 22, 2017Case LawsAT

    Since tractors are also motor vehicles and the services relating to motor vehicles having been expressly excluded, the credit of service tax paid on hiring of motor vehicles/tractors is not eligible to the appellant - AT

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