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    <title>2016 (10) TMI 450 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=333430</link>
    <description>The appellant successfully argued that various services availed were integrally connected with manufacturing activities and fell under the definition of &quot;input service.&quot; The disallowance of Cenvat credit was overturned, except for Guest House Services, where tax liability was imposed. The appellant was directed to discharge the tax liability with interest, and a penalty was imposed only on the tax related to the disallowed Guest House Services credit. The appeal was allowed in part, and relief was granted accordingly.</description>
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    <pubDate>Thu, 28 Jul 2016 00:00:00 +0530</pubDate>
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      <title>2016 (10) TMI 450 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=333430</link>
      <description>The appellant successfully argued that various services availed were integrally connected with manufacturing activities and fell under the definition of &quot;input service.&quot; The disallowance of Cenvat credit was overturned, except for Guest House Services, where tax liability was imposed. The appellant was directed to discharge the tax liability with interest, and a penalty was imposed only on the tax related to the disallowed Guest House Services credit. The appeal was allowed in part, and relief was granted accordingly.</description>
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      <pubDate>Thu, 28 Jul 2016 00:00:00 +0530</pubDate>
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