Cenvat Credit Eligibility for Cash Management Services: Security and Rent-a-Cab Services Recognized as Input Services.

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....Cenvat credit - Cash management including transport of cash to and from the currency chest is thus relatable to providing banking and financial services and the services (security services and rent-a-cab service), hiring security vans are clearly required for such cash management/transfer and therefore, they are clearly within the ambit of “input services” - AT....