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    <title>2016 (3) TMI 64 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit was recognised on banking and other financial services used for business, outdoor catering for statutory canteen obligations, and courier services integrally connected with operations, on the basis that each qualified as input service under Rule 2(l) of the Cenvat Credit Rules, 2004. Credit also could not be denied to the recipient merely because the job worker&#039;s service tax on business auxiliary services was later disputed, where valid invoices existed and the tax had been accepted by the department. Transfer of input credit from a DTA unit to an EOU unit was held permissible, as departmental restrictions were confined to capital goods and did not extend to inputs.</description>
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