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    <title>2012 (9) TMI 414 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeals by remanding the case, emphasizing the necessity of specific submissions and evidence regarding the use of rent-a-cab services for transporting employees or business-related visitors to qualify for credit. The decision highlighted the direct relevance of such services to manufacturing activities and the importance of ensuring timely employee presence at the workplace. The matter was remanded to the original authority for fresh consideration, granting the appellant an opportunity to present additional evidence and ensuring a fair hearing.</description>
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      <description>The Tribunal allowed the appeals by remanding the case, emphasizing the necessity of specific submissions and evidence regarding the use of rent-a-cab services for transporting employees or business-related visitors to qualify for credit. The decision highlighted the direct relevance of such services to manufacturing activities and the importance of ensuring timely employee presence at the workplace. The matter was remanded to the original authority for fresh consideration, granting the appellant an opportunity to present additional evidence and ensuring a fair hearing.</description>
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