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    <title>2014 (8) TMI 672 - CESTAT  MUMBAI</title>
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    <description>The appellate authority allowed the appeal, setting aside the order disallowing CENVAT credit for input services related to securing accommodation for faculty members. It was held that such expenses were essential for providing the output service of training. Consequential relief was granted to the appellant in this case involving the interpretation of the definition of &quot;input service&quot; under the CENVAT Credit Rules, 2004 and the nexus between input and output services for availing CENVAT credit.</description>
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      <description>The appellate authority allowed the appeal, setting aside the order disallowing CENVAT credit for input services related to securing accommodation for faculty members. It was held that such expenses were essential for providing the output service of training. Consequential relief was granted to the appellant in this case involving the interpretation of the definition of &quot;input service&quot; under the CENVAT Credit Rules, 2004 and the nexus between input and output services for availing CENVAT credit.</description>
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