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    <title>2016 (6) TMI 320 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal regarding the admissibility of Cenvat Credit on services related to the valuation of fixed assets for manufacturing activities. The Tribunal held that such services are integral to manufacturing activities and fall under the definition of input service as per Rule 2(l) of the Cenvat Credit Rules. Therefore, the Appellant&#039;s Cenvat Credit claim was deemed admissible, overturning the lower authorities&#039; decision. The Tribunal granted consequential relief to the Appellant.</description>
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      <description>The Tribunal allowed the appeal regarding the admissibility of Cenvat Credit on services related to the valuation of fixed assets for manufacturing activities. The Tribunal held that such services are integral to manufacturing activities and fall under the definition of input service as per Rule 2(l) of the Cenvat Credit Rules. Therefore, the Appellant&#039;s Cenvat Credit claim was deemed admissible, overturning the lower authorities&#039; decision. The Tribunal granted consequential relief to the Appellant.</description>
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