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    <title>2014 (1) TMI 557 - CESTAT AHMEDABAD</title>
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    <description>The tribunal ruled in favor of the appellant, allowing Cenvat credit for Service Tax on food and hospitality services. The decision emphasized the nexus between these services and the manufacturing process, recognizing their contribution to business promotion and the sale of manufactured goods. The appellant&#039;s eligibility for the credit was upheld, overturning the authorities&#039; denial and penalty imposition. The tribunal&#039;s decision aligned with a previous case allowing credit for similar services, establishing the integral role of such activities in the manufacturing process.</description>
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    <pubDate>Thu, 17 Nov 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=242336</link>
      <description>The tribunal ruled in favor of the appellant, allowing Cenvat credit for Service Tax on food and hospitality services. The decision emphasized the nexus between these services and the manufacturing process, recognizing their contribution to business promotion and the sale of manufactured goods. The appellant&#039;s eligibility for the credit was upheld, overturning the authorities&#039; denial and penalty imposition. The tribunal&#039;s decision aligned with a previous case allowing credit for similar services, establishing the integral role of such activities in the manufacturing process.</description>
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      <pubDate>Thu, 17 Nov 2011 00:00:00 +0530</pubDate>
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