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    <description>Input service credit was admissible on travel agent services used to send technicians and accountants to job workers, because services used for the business of manufacturing the final product fall within the scope of input service credit under the CENVAT Credit Rules, 2004. The denial of credit was therefore unsustainable, as the issue was treated as covered by Bombay HC precedent supporting business-related services as eligible input services.</description>
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      <description>Input service credit was admissible on travel agent services used to send technicians and accountants to job workers, because services used for the business of manufacturing the final product fall within the scope of input service credit under the CENVAT Credit Rules, 2004. The denial of credit was therefore unsustainable, as the issue was treated as covered by Bombay HC precedent supporting business-related services as eligible input services.</description>
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