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    <title>2016 (12) TMI 1333 - CESTAT HYDERABAD</title>
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    <description>The Tribunal partially allowed the appeal regarding the disallowance of irregular credit availed by the appellant for storage and warehousing services during 2007-08 and 2008-09. Credit on MS items for warehouse construction was deemed eligible, but credits for interior decoration, modification of dining hall, and repair works were disallowed due to insufficient documentation. The importance of proper documentation to support credit claims and establish a nexus with business activities was emphasized.</description>
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      <description>The Tribunal partially allowed the appeal regarding the disallowance of irregular credit availed by the appellant for storage and warehousing services during 2007-08 and 2008-09. Credit on MS items for warehouse construction was deemed eligible, but credits for interior decoration, modification of dining hall, and repair works were disallowed due to insufficient documentation. The importance of proper documentation to support credit claims and establish a nexus with business activities was emphasized.</description>
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