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    <title>2018 (9) TMI 1056 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the decision confirming the ineligibility of CENVAT Credit for Rent-a-Cab Services under the exclusion clause of input services definition post 01.04.2011. Emphasizing the need to establish whether the motor vehicles used qualified as capital goods for the service provider, the Tribunal remanded the matter for further examination, citing errors in the lower authorities&#039; reasoning and supporting the appellant&#039;s position based on legal definitions and precedents.</description>
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