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    <title>2016 (12) TMI 22 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants engaged in cement and clinker manufacturing, allowing cenvat credit for insurance, courier, and telephone services. It found the Revenue&#039;s argument excluding these services from credit eligibility legally unsustainable, emphasizing the broad interpretation of input services under the Cenvat Credit Rules. The Tribunal set aside the order denying credit, citing precedent and tribunal decisions supporting the appellants&#039; position. Consequently, the appeals were allowed, providing relief to the appellants.</description>
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      <title>2016 (12) TMI 22 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=335377</link>
      <description>The Tribunal ruled in favor of the appellants engaged in cement and clinker manufacturing, allowing cenvat credit for insurance, courier, and telephone services. It found the Revenue&#039;s argument excluding these services from credit eligibility legally unsustainable, emphasizing the broad interpretation of input services under the Cenvat Credit Rules. The Tribunal set aside the order denying credit, citing precedent and tribunal decisions supporting the appellants&#039; position. Consequently, the appeals were allowed, providing relief to the appellants.</description>
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