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    <title>2019 (5) TMI 1137 - CESTAT CHENNAI</title>
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    <description>The tribunal held that services availed before 1.4.2011 were eligible for credit, while services after that date, such as rent-a-cab, vehicle insurance, maintenance, health insurance, staff welfare, and travel expenses, were not eligible due to exclusion clauses. The penalty was waived considering the interpretational issues, allowing credit only for pre-2011 services and setting aside the penalty, partially allowing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=380409</link>
      <description>The tribunal held that services availed before 1.4.2011 were eligible for credit, while services after that date, such as rent-a-cab, vehicle insurance, maintenance, health insurance, staff welfare, and travel expenses, were not eligible due to exclusion clauses. The penalty was waived considering the interpretational issues, allowing credit only for pre-2011 services and setting aside the penalty, partially allowing the appeal.</description>
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