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    <title>2014 (7) TMI 243 - CESTAT MUMBAI</title>
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    <description>Input service credit under Rule 2(l) of the CENVAT Credit Rules, 2004 was treated as admissible for employee transportation, taxi bills, photocopier services, maintenance, repair and servicing, insurance, and sales promotion services used by a manufacturer in the course of business. The Tribunal applied the binding High Court ruling that business-related services availed by a manufacturer fall within the scope of input service credit, and held that contrary Tribunal decisions cited by the Revenue were inapplicable because the issue was no longer res integra. The Revenue&#039;s challenge to the credit was rejected.</description>
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    <pubDate>Thu, 06 Mar 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=249206</link>
      <description>Input service credit under Rule 2(l) of the CENVAT Credit Rules, 2004 was treated as admissible for employee transportation, taxi bills, photocopier services, maintenance, repair and servicing, insurance, and sales promotion services used by a manufacturer in the course of business. The Tribunal applied the binding High Court ruling that business-related services availed by a manufacturer fall within the scope of input service credit, and held that contrary Tribunal decisions cited by the Revenue were inapplicable because the issue was no longer res integra. The Revenue&#039;s challenge to the credit was rejected.</description>
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      <pubDate>Thu, 06 Mar 2014 00:00:00 +0530</pubDate>
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