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    <title>2012 (8) TMI 173 - CESTAT, NEW DELHI</title>
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    <description>Cenvat credit on Service Tax paid for rent-a-cab transport of employees between their homes and the factory was admissible because employee transportation to and from the factory had already been recognised by prior High Court decisions as an input service. Following that settled position, denial of credit could not be sustained, and the impugned order was set aside in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215488</link>
      <description>Cenvat credit on Service Tax paid for rent-a-cab transport of employees between their homes and the factory was admissible because employee transportation to and from the factory had already been recognised by prior High Court decisions as an input service. Following that settled position, denial of credit could not be sustained, and the impugned order was set aside in favour of the assessee.</description>
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