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    <title>2014 (4) TMI 798 - CESTAT CHENNAI</title>
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    <description>The tribunal granted waiver of predeposit and stay of recovery to the appellant concerning the substantial duty demand, finding in favor of the appellant for a significant portion of the demand amounting to nearly Rs. 2.8 Crores. The appellant was deemed entitled to CENVAT credit on services like advertisement, sales promotion, and chartered accountant&#039;s service, as these services were considered within the definition of &quot;input service&quot; under the CENVAT Credit Rules 2004. The tribunal&#039;s decision was based on the inclusion of these services in the definition, eliminating the need to establish a direct nexus with the final product.</description>
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      <link>https://www.taxtmi.com/caselaws?id=246829</link>
      <description>The tribunal granted waiver of predeposit and stay of recovery to the appellant concerning the substantial duty demand, finding in favor of the appellant for a significant portion of the demand amounting to nearly Rs. 2.8 Crores. The appellant was deemed entitled to CENVAT credit on services like advertisement, sales promotion, and chartered accountant&#039;s service, as these services were considered within the definition of &quot;input service&quot; under the CENVAT Credit Rules 2004. The tribunal&#039;s decision was based on the inclusion of these services in the definition, eliminating the need to establish a direct nexus with the final product.</description>
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