Refund Denied: Rent-a-Cab Service Excluded from Input Services for Cenvat Credit Claims, Refund Inadmissible.

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....Refund claim - Unutilized accumulated Cenvat credit - Rent-a-cab Service was excluded from the definition of input services - therefore even though the same was used for the conveyance of staff but due to specific exclusion, the same does not remain as input service and therefore refund is not admissible - AT....