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CENVAT Credit Denied for Employee-Related Services: Club, Rent-a-Cab, Travel, and Tour Operator Not Linked to Output Services.

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....CENVAT Credit - various input services related to employees - club and association services - rent cab service - travel agent service - tour operator service - Since these facilities provided are not the part service contract with the client of Bank they cannot be considered to be used for providing the output services.....

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