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    <title>2016 (9) TMI 326 - CESTAT CHENNAI</title>
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    <description>Input services with a sufficient nexus to manufacture, clearance, statutory compliance, marketing, and business operations qualified for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. Credit was therefore admissible for Auction Service, Foreign Exchange Service, Courier Service, Mobile Telephone Service, Printing Work Service, Travel Agency Service, and Certification Audit Service. Rent-a-cab Service used to transport employees to and from the factory was treated as outside the permissible scope of input service for a manufacturer, so credit on that service was disallowed. The assessee obtained partial relief, with the denial sustained only for Rent-a-cab Service.</description>
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      <title>2016 (9) TMI 326 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=332065</link>
      <description>Input services with a sufficient nexus to manufacture, clearance, statutory compliance, marketing, and business operations qualified for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. Credit was therefore admissible for Auction Service, Foreign Exchange Service, Courier Service, Mobile Telephone Service, Printing Work Service, Travel Agency Service, and Certification Audit Service. Rent-a-cab Service used to transport employees to and from the factory was treated as outside the permissible scope of input service for a manufacturer, so credit on that service was disallowed. The assessee obtained partial relief, with the denial sustained only for Rent-a-cab Service.</description>
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      <pubDate>Thu, 08 Sep 2016 00:00:00 +0530</pubDate>
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