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    <title>2015 (10) TMI 2529 - CESTAT NEW DELHI</title>
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    <description>Conference charges used in relation to business activity and sales promotion were treated as input service under Rule 2(l) of the Cenvat Credit Rules, 2004, because the expenditure had the requisite nexus with the assessee&#039;s business. The Tribunal noted that the same Bench had allowed the benefit on identical facts earlier, and therefore the denial of Cenvat credit was unsustainable. The impugned order was set aside and credit was allowed in favour of the assessee.</description>
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      <description>Conference charges used in relation to business activity and sales promotion were treated as input service under Rule 2(l) of the Cenvat Credit Rules, 2004, because the expenditure had the requisite nexus with the assessee&#039;s business. The Tribunal noted that the same Bench had allowed the benefit on identical facts earlier, and therefore the denial of Cenvat credit was unsustainable. The impugned order was set aside and credit was allowed in favour of the assessee.</description>
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