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    <title>2016 (1) TMI 18 - CESTAT CHENNAI</title>
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    <description>The appeal before the Appellate Tribunal CESTAT CHENNAI involved the eligibility of cenvat credit on input services like construction, maintenance, and catering services availed before 1.4.2011. The Tribunal ruled in favor of the appellant, allowing the cenvat credit for these services based on precedents and statutory obligations under the Factories Act, 1948. The Tribunal set aside the demand for ineligible cenvat credit and penalties imposed by the lower adjudicating authority, granting the appellant consequential relief.</description>
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      <description>The appeal before the Appellate Tribunal CESTAT CHENNAI involved the eligibility of cenvat credit on input services like construction, maintenance, and catering services availed before 1.4.2011. The Tribunal ruled in favor of the appellant, allowing the cenvat credit for these services based on precedents and statutory obligations under the Factories Act, 1948. The Tribunal set aside the demand for ineligible cenvat credit and penalties imposed by the lower adjudicating authority, granting the appellant consequential relief.</description>
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