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    <description>Cenvat credit on services used to install kaccha sheds within a factory falls for consideration under the definition of input service where the services are used in or in relation to manufacture. The appellant established a prima facie basis for entitlement to such credit at the appeal stage. Full waiver of pre-deposit was granted, and recovery of the confirmed demand and penalties was stayed pending disposal of the appeal.</description>
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      <description>Cenvat credit on services used to install kaccha sheds within a factory falls for consideration under the definition of input service where the services are used in or in relation to manufacture. The appellant established a prima facie basis for entitlement to such credit at the appeal stage. Full waiver of pre-deposit was granted, and recovery of the confirmed demand and penalties was stayed pending disposal of the appeal.</description>
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