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    <title>2009 (7) TMI 196 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order that denied input service credit for management consultant service related to logistic activities for the removal of goods. The Tribunal held that services obtained in relation to the removal of goods, being part of business activities, fall under the definition of input service. The challenge on the point of limitation did not affect the case&#039;s outcome, as the primary issue resolution favored the appellant.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order that denied input service credit for management consultant service related to logistic activities for the removal of goods. The Tribunal held that services obtained in relation to the removal of goods, being part of business activities, fall under the definition of input service. The challenge on the point of limitation did not affect the case&#039;s outcome, as the primary issue resolution favored the appellant.</description>
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