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    <title>2016 (12) TMI 1380 - CESTAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, overturning the denial of CENVAT credit on training services and incineration services. It was determined that both services were directly linked to manufacturing processes, qualifying them as eligible input services. However, the denial of CENVAT credit on security agency services provided at a senior officer&#039;s residence was upheld due to its lack of relevance to the manufacturing process.</description>
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      <description>The Tribunal partly allowed the appeal, overturning the denial of CENVAT credit on training services and incineration services. It was determined that both services were directly linked to manufacturing processes, qualifying them as eligible input services. However, the denial of CENVAT credit on security agency services provided at a senior officer&#039;s residence was upheld due to its lack of relevance to the manufacturing process.</description>
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