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2011 (8) TMI 699

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....aran for the Respondent. ORDER 1. Credit of Rs.2,52,716/- has been disallowed to the assessees herein on 'Rent-a-Cab service' on the ground that the service had no nexus with the manufacturing activity. In addition, a penalty of Rs.1,000/- has been imposed. 2. I have heard both sides and find merit in the submission of the assessees that credit is admissible in the light of the judgment o....

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