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    <title>2014 (8) TMI 984 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a cement manufacturer, allowing Cenvat credit for services received from manpower supply agents for maintaining an occupational health centre and activities at project and corporate offices. The services were deemed essential for the manufacturing process and business activities, overturning previous disallowances. The appellant successfully appealed against the disallowance of Cenvat credit, with the Tribunal setting aside the orders and granting credit for the mentioned services.</description>
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      <description>The Tribunal ruled in favor of the appellant, a cement manufacturer, allowing Cenvat credit for services received from manpower supply agents for maintaining an occupational health centre and activities at project and corporate offices. The services were deemed essential for the manufacturing process and business activities, overturning previous disallowances. The appellant successfully appealed against the disallowance of Cenvat credit, with the Tribunal setting aside the orders and granting credit for the mentioned services.</description>
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