CENVAT Credit Denied for 'Rent a Cab' Service Used for Transporting Employees' Children, Not an Input Service u/r 2(l).

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....CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back - rent a cab service availed for transportation of children of employees from colony to school and back is not an input service in terms of Rule 2(l) of CCR, 2004 - AT....