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    <title>2013 (9) TMI 96 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that services like Rent a Cab, Telephone, and Contract Bus Services availed by the corporate office qualify as input services under the Cenvat Credit Rules, 2004. The Tribunal set aside the order demanding repayment and penalty, emphasizing the importance of these services for the manufacturing business&#039;s smooth operation.</description>
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