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    <description>The appellate authority granted a stay on the collection of dues during the appeal&#039;s pendency, specifically for foreign exchange marketing analysis services, recognizing their nexus with the procurement of inputs and marketing of final products. The judgment underscores the significance of establishing a direct connection between services availed and manufacturing activities to successfully claim Cenvat credit under Rule 2(l) of the CENVAT Credit Rules, 2004.</description>
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