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    <title>2015 (7) TMI 510 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, ruling that the Cenvat credit availed by the assessee on rent-a-cab services for transporting employees is admissible as an input service related to the business of manufacturing final products. The Court emphasized the broad definition of &#039;input service&#039; encompassing services directly or indirectly connected to manufacturing activities. The Revenue&#039;s appeal was dismissed, and the Excise Authorities were directed to verify the reversed Cenvat credit, with no order as to costs.</description>
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      <title>2015 (7) TMI 510 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=261549</link>
      <description>The High Court upheld the Tribunal&#039;s decision, ruling that the Cenvat credit availed by the assessee on rent-a-cab services for transporting employees is admissible as an input service related to the business of manufacturing final products. The Court emphasized the broad definition of &#039;input service&#039; encompassing services directly or indirectly connected to manufacturing activities. The Revenue&#039;s appeal was dismissed, and the Excise Authorities were directed to verify the reversed Cenvat credit, with no order as to costs.</description>
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      <pubDate>Thu, 18 Jun 2015 00:00:00 +0530</pubDate>
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