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    <title>2010 (7) TMI 383 - CESTAT, BANGALORE</title>
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    <description>The Judge rejected all three appeals by the revenue, affirming the eligibility of the assessee for availing Cenvat credit on recruitment services, banking services, and vehicle repair and labor charges as &#039;input services&#039; for service tax credit, in accordance with the High Court&#039;s decision. The services were deemed related to the manufacturer&#039;s business and fell within the inclusive definition of &#039;input services&#039; under the Cenvat Credit Rules, 2004, allowing the assessee to claim the credit despite the revenue&#039;s arguments to the contrary.</description>
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      <link>https://www.taxtmi.com/caselaws?id=202276</link>
      <description>The Judge rejected all three appeals by the revenue, affirming the eligibility of the assessee for availing Cenvat credit on recruitment services, banking services, and vehicle repair and labor charges as &#039;input services&#039; for service tax credit, in accordance with the High Court&#039;s decision. The services were deemed related to the manufacturer&#039;s business and fell within the inclusive definition of &#039;input services&#039; under the Cenvat Credit Rules, 2004, allowing the assessee to claim the credit despite the revenue&#039;s arguments to the contrary.</description>
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