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    <title>2017 (1) TMI 366 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit was treated as admissible on housekeeping, rent-a-cab, outdoor catering, design, advertising and manpower recruitment services where the services were linked to factory operations or statutory compliance. Housekeeping was accepted as necessary for maintaining cleanliness in the factory, rent-a-cab for transporting workers, and outdoor catering for the worker canteen. Design and advertising services were also considered covered by the definition of input service. The disputed credit was therefore held admissible on all the services in question, with consequential relief following.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337286</link>
      <description>Cenvat credit was treated as admissible on housekeeping, rent-a-cab, outdoor catering, design, advertising and manpower recruitment services where the services were linked to factory operations or statutory compliance. Housekeeping was accepted as necessary for maintaining cleanliness in the factory, rent-a-cab for transporting workers, and outdoor catering for the worker canteen. Design and advertising services were also considered covered by the definition of input service. The disputed credit was therefore held admissible on all the services in question, with consequential relief following.</description>
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