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    <title>2015 (11) TMI 1568 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the denial of cenvat benefit on consultancy service and courier service, finding that both services were integral to the assessable value of the final product. The Tribunal held that the services qualified as input services under both the un-amended and amended rules, as they were related to business activities and were included in the cost of production for excise duty calculation. Therefore, the Tribunal set aside the impugned order and allowed the appeal filed by the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=186282</link>
      <description>The Tribunal overturned the denial of cenvat benefit on consultancy service and courier service, finding that both services were integral to the assessable value of the final product. The Tribunal held that the services qualified as input services under both the un-amended and amended rules, as they were related to business activities and were included in the cost of production for excise duty calculation. Therefore, the Tribunal set aside the impugned order and allowed the appeal filed by the appellant.</description>
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