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    <title>2016 (11) TMI 100 - CESTAT BANGALORE</title>
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    <description>The Judicial Member allowed the appeal, setting aside the impugned order that disallowed CENVAT credit for legal services and elevator maintenance. The judgment favored the appellant, emphasizing the integral connection of these services with the business activities, in line with the broad definition of input services as per Rule 2(l) of the CENVAT Credit Rules 2004 and supported by a Bombay High Court decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334082</link>
      <description>The Judicial Member allowed the appeal, setting aside the impugned order that disallowed CENVAT credit for legal services and elevator maintenance. The judgment favored the appellant, emphasizing the integral connection of these services with the business activities, in line with the broad definition of input services as per Rule 2(l) of the CENVAT Credit Rules 2004 and supported by a Bombay High Court decision.</description>
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