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    <description>Courier services used for dispatch of final products and internet services used in office research were treated as having a direct nexus with business operations under the definition of input service in Rule 2(l) of the Cenvat Credit Rules, 2004. On that basis, the claim for Cenvat credit could not be rejected at the interim stage, and the appellant was found to have made out a strong prima facie case for waiver of pre-deposit and stay of recovery.</description>
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