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    <title>2011 (3) TMI 610 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the respondents in a case involving the eligibility of credit for repair services rendered at customers&#039; sites by engineering firms appointed by the respondents. The Tribunal held that the service tax credit for these repair services was rightfully admissible as the services provided by the engineering firms were integral to the overall services rendered to customers. Additionally, the Tribunal allowed the respondents to utilize service tax credit for payment of excise duty on goods manufactured and cleared by them, dismissing the department&#039;s objection and affirming the respondents&#039; right to use the common CENVAT credit for both excise duty and service tax. The department&#039;s appeal was rejected.</description>
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    <pubDate>Fri, 04 Mar 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=206576</link>
      <description>The Tribunal ruled in favor of the respondents in a case involving the eligibility of credit for repair services rendered at customers&#039; sites by engineering firms appointed by the respondents. The Tribunal held that the service tax credit for these repair services was rightfully admissible as the services provided by the engineering firms were integral to the overall services rendered to customers. Additionally, the Tribunal allowed the respondents to utilize service tax credit for payment of excise duty on goods manufactured and cleared by them, dismissing the department&#039;s objection and affirming the respondents&#039; right to use the common CENVAT credit for both excise duty and service tax. The department&#039;s appeal was rejected.</description>
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      <pubDate>Fri, 04 Mar 2011 00:00:00 +0530</pubDate>
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