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    <title>2011 (9) TMI 748 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, finding the denial of Cenvat credit for rent-a-cab, tour operator, and security services to be unsustainable. It was established that these services were essential for the manufacturing operations and fell under the definition of input services. Therefore, the appellant was deemed eligible for Cenvat credit for the services in question, overturning the previous decision and setting aside the penalties imposed.</description>
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      <description>The Tribunal allowed the appeal, finding the denial of Cenvat credit for rent-a-cab, tour operator, and security services to be unsustainable. It was established that these services were essential for the manufacturing operations and fell under the definition of input services. Therefore, the appellant was deemed eligible for Cenvat credit for the services in question, overturning the previous decision and setting aside the penalties imposed.</description>
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