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2014 (1) TMI 98

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....aged in the manufacture of steel casting. CENVAT credit was denied and demand was raised of Rs.18,66,451.00 along with interest and penalty, on the following input services namely:- (i) Management, Maintenance and Repair Service of helicopter owned by the company (ii) Rent-a-cab service and (iii) Management and Consultancy Service. 2. Heard both sides and perused the records. 3. It is seen th....