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    <title>2014 (5) TMI 725 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Appellant, finding that services like housekeeping and outdoor catering were essential for manufacturing operations under the Factories Act and fell within the definition of &#039;input service,&#039; making the Appellant eligible for Cenvat credit. The Tribunal allowed the stay applications, waiving the pre-deposit requirement of Cenvat credit demand, interest, and penalty until the appeals&#039; disposal. The appeals were listed for further hearing.</description>
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      <description>The Tribunal ruled in favor of the Appellant, finding that services like housekeeping and outdoor catering were essential for manufacturing operations under the Factories Act and fell within the definition of &#039;input service,&#039; making the Appellant eligible for Cenvat credit. The Tribunal allowed the stay applications, waiving the pre-deposit requirement of Cenvat credit demand, interest, and penalty until the appeals&#039; disposal. The appeals were listed for further hearing.</description>
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