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    <description>The Tribunal analyzed the term &quot;input service&quot; under the Cenvat Credit Rules, emphasizing the need for services to be integrally connected with manufacturing activities or the business of manufacturing final products. The judgment clarified that services with a nexus to manufacturing final products qualify as input services. The impugned order for recovery of inadmissible credit of service was stayed, highlighting the importance of the connection between services and the manufacturing process.</description>
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