2014 (6) TMI 55

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....ants are in appeal against the impugned order wherein input service credit on the services name CHA services, Insurance of employees, repair and insurance of employees, repair and insurance of motor vehicles, waste management service, AMC of telephones and computers, Pest control etc. were denied on the premise that these services do not qualify as input service as per the Rule 2 (l) of CCR, 2004.....