2011 (8) TMI 699

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..... redit of Rs.2,52,716/- has been disallowed to the assessees herein on 'Rent-a-Cab service' on the ground that the service had no nexus with the manufacturing activity. In addition, a penalty of Rs.1,000/- has been imposed. 2. I have heard both sides and find merit in the submission of the assessees that credit is admissible in the light of the judgment of the Hon'ble Bombay High Court in CCE v. U .....

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