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    <title>2015 (10) TMI 453 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal allowed the appellant&#039;s appeal, setting aside the disallowance of Cenvat credit on input services related to decor and entertainment shows at their workshop in Ajmer. The tribunal found that the entertainment shows qualified as input services under the relevant definition, contrary to the authorities&#039; view that the services were related to car sales rather than the promotion of vehicle servicing.</description>
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      <description>The appellate tribunal allowed the appellant&#039;s appeal, setting aside the disallowance of Cenvat credit on input services related to decor and entertainment shows at their workshop in Ajmer. The tribunal found that the entertainment shows qualified as input services under the relevant definition, contrary to the authorities&#039; view that the services were related to car sales rather than the promotion of vehicle servicing.</description>
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