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    <title>2014 (2) TMI 1038 - CESTAT NEW DELHI</title>
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    <description>Services of catering, photography, hall renting and repair and maintenance of motor vehicles were treated as prima facie having nexus with the assessee&#039;s commercial coaching and training business, so they appeared to fall within the scope of input service under Rule 2(l) of the Cenvat Credit Rules. On that basis, the Tribunal granted stay relief and waived the requirement of pre-deposit of Cenvat credit, interest and penalty pending disposal of the appeal.</description>
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      <description>Services of catering, photography, hall renting and repair and maintenance of motor vehicles were treated as prima facie having nexus with the assessee&#039;s commercial coaching and training business, so they appeared to fall within the scope of input service under Rule 2(l) of the Cenvat Credit Rules. On that basis, the Tribunal granted stay relief and waived the requirement of pre-deposit of Cenvat credit, interest and penalty pending disposal of the appeal.</description>
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