Entitlement to CENVAT Credit on Service Tax for Rent-a-Cab Services Clarified; Absence in Definition Doesn't Exclude Eligibility.

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....Cenvat credit - Service Tax paid on rent a cab service - merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit - AT....