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    <title>2016 (9) TMI 534 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, stating that the payroll preparation service is integral to the appellant&#039;s business operations and aligns with the definition of input service under the Cenvat Credit Rules, 2004. The decision emphasized the importance of the service in facilitating business activities and maintaining proper accounts for tax compliance, ultimately ruling in favor of the appellant regarding the eligibility of availing Cenvat Credit for service tax paid on payroll preparation service.</description>
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      <description>The Tribunal allowed the appeal, stating that the payroll preparation service is integral to the appellant&#039;s business operations and aligns with the definition of input service under the Cenvat Credit Rules, 2004. The decision emphasized the importance of the service in facilitating business activities and maintaining proper accounts for tax compliance, ultimately ruling in favor of the appellant regarding the eligibility of availing Cenvat Credit for service tax paid on payroll preparation service.</description>
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