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2012 (9) TMI 237

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..... 0) TMI 13 - BOMBAY HIGH COURT] the appellants are entitled for input service credit on rent-a-cab service if the same is used by them for the official purpose and for bringing and dropping of their employees from their residence to the place of work as the said activity availed by them is in the course of business of manufacture - in favour of assessee by way of remand. - ST/S/71/12 & ST/102/12 .....

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..... ant has not provided documentary evidence for rent-a-cab service which has been used by the appellant for bringing and dropping their employees from their residence to the place of work and other official purposes. Therefore, if the matter is remanded back to the adjudicating authority, they will produce documentary evidence showing that rent-a-cab service has been used by them in the course of th .....

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