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    <title>2014 (1) TMI 148 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals without costs, emphasizing a broad interpretation of input services under the Cenvat Credit Rules, 2004. It found that the vehicles owned and used by the appellant for manufacturing cement and allied products, along with expenses for vehicle insurance and maintenance, qualify as inputs. The Tribunal held that amounts paid to service providers for taxable services like insurance and maintenance could be considered as input services eligible for cenvat credit, quashing the common adjudication order dated 25.09.2012.</description>
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    <pubDate>Fri, 29 Nov 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=241923</link>
      <description>The Tribunal allowed the appeals without costs, emphasizing a broad interpretation of input services under the Cenvat Credit Rules, 2004. It found that the vehicles owned and used by the appellant for manufacturing cement and allied products, along with expenses for vehicle insurance and maintenance, qualify as inputs. The Tribunal held that amounts paid to service providers for taxable services like insurance and maintenance could be considered as input services eligible for cenvat credit, quashing the common adjudication order dated 25.09.2012.</description>
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      <pubDate>Fri, 29 Nov 2013 00:00:00 +0530</pubDate>
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