Appellate Tribunal allows Cenvat credit for Courier & Works Contract Services, deeming them essential.

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, ruling that Cenvat credit for Courier Agency Service and Works Contract Service is admissible as they are essential for business operation and factory maintenance under the Factories Act.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal, stating that Cenvat credit for Courier Agency Service and Works Contract Service is admissible as they are necessary for business operation and factory maintenance under the Factories Act.

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