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    <title>2013 (7) TMI 673 - CESTAT AHMEDABAD</title>
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    <description>The court upheld the decision in favor of the assessee regarding the availing of CENVAT Credit on rent-a-cab services for employee transportation, emphasizing the nexus between input services and manufacturing activities. Relying on legal precedents and interpretations of CENVAT Credit Rules, the judge rejected the Revenue&#039;s appeal, citing established precedents favoring the assessee. The judgment emphasized the necessity for input services to be used in or in relation to manufacturing, ultimately leading to the dismissal of the Revenue&#039;s appeal.</description>
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    <pubDate>Thu, 20 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2013 (7) TMI 673 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=235515</link>
      <description>The court upheld the decision in favor of the assessee regarding the availing of CENVAT Credit on rent-a-cab services for employee transportation, emphasizing the nexus between input services and manufacturing activities. Relying on legal precedents and interpretations of CENVAT Credit Rules, the judge rejected the Revenue&#039;s appeal, citing established precedents favoring the assessee. The judgment emphasized the necessity for input services to be used in or in relation to manufacturing, ultimately leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <pubDate>Thu, 20 Jun 2013 00:00:00 +0530</pubDate>
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