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    <title>2011 (7) TMI 547 - CESTAT, AHEMDABAD</title>
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    <description>The Appellate Tribunal CESTAT, AHEMDABAD allowed the appeal, overturning the denial of cenvat credit to the appellants for service tax paid on charges related to exports. The Tribunal held that the services on which service tax was paid should be classified as input services, emphasizing the need for a connection to business activities rather than a direct nexus with manufacturing. The decision relied on precedent rulings and clarified the interpretation of input services for cenvat credit eligibility, ensuring consistent application of tax laws in similar cases.</description>
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      <description>The Appellate Tribunal CESTAT, AHEMDABAD allowed the appeal, overturning the denial of cenvat credit to the appellants for service tax paid on charges related to exports. The Tribunal held that the services on which service tax was paid should be classified as input services, emphasizing the need for a connection to business activities rather than a direct nexus with manufacturing. The decision relied on precedent rulings and clarified the interpretation of input services for cenvat credit eligibility, ensuring consistent application of tax laws in similar cases.</description>
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      <pubDate>Wed, 27 Jul 2011 00:00:00 +0530</pubDate>
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