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    <title>2016 (12) TMI 584 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) and holding that security services at the Cane Collection Center were eligible for Cenvat credit under the definition of input service. The Tribunal found a direct nexus between the security services and the procurement of inputs for manufacturing activities, distinguishing a previous case cited by the Revenue. As a result, the appellant was entitled to the consequential benefit as per the law, with the impugned order set aside.</description>
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      <title>2016 (12) TMI 584 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=335939</link>
      <description>The Tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) and holding that security services at the Cane Collection Center were eligible for Cenvat credit under the definition of input service. The Tribunal found a direct nexus between the security services and the procurement of inputs for manufacturing activities, distinguishing a previous case cited by the Revenue. As a result, the appellant was entitled to the consequential benefit as per the law, with the impugned order set aside.</description>
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