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    <title>2016 (7) TMI 79 - CESTAT CHENNAI</title>
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    <description>The denial of Cenvat credit on Tour Operators Service for staff transportation to the factory was challenged in this case. The appellant successfully argued that the services were closely linked to the manufacturing process, citing relevant case law and a specific pre-amendment period. Despite the respondent&#039;s contention that the services lacked connection to manufacturing, the Tribunal found in favor of the appellant based on previous favorable decisions and detailed analysis supporting the manufacturing nexus. Following precedents from the High Court of Bombay and the Tribunal, the impugned order was overturned, and the appeal was granted.</description>
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      <title>2016 (7) TMI 79 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=329481</link>
      <description>The denial of Cenvat credit on Tour Operators Service for staff transportation to the factory was challenged in this case. The appellant successfully argued that the services were closely linked to the manufacturing process, citing relevant case law and a specific pre-amendment period. Despite the respondent&#039;s contention that the services lacked connection to manufacturing, the Tribunal found in favor of the appellant based on previous favorable decisions and detailed analysis supporting the manufacturing nexus. Following precedents from the High Court of Bombay and the Tribunal, the impugned order was overturned, and the appeal was granted.</description>
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