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    <title>Whether Rent-a-cab service used for bringing employees to work in the factory for manufacture goods is eligible Input Service for the purpose of Cenvat Credit.</title>
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    <description>The inclusive definition of Input Service embraces services used &quot;in relation to&quot; manufacture and a wide range of business activities that promote efficiency; employee transportation by rent a cab, as an indirect support to production and a business-promoting facility, qualifies as an input service eligible for Cenvat Credit.</description>
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