The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the definition of “input service” was consciously narrowed after the 01.04.2011 amendment to Rule 2(l) of the CENVAT Credit Rules, and that rent-a-cab services are clearly inadmissible under the exclusion clause. The bench of P. Dinesha (Judicial Member) and…
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