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    <title>2017 (1) TMI 542 - CESTAT BANGALORE</title>
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    <description>The Tribunal overturned the Commissioner (Appeals) order denying cenvat credit refund on various input services for a 100% EOU manufacturing Bulk Pharmaceutical products. The appellant successfully argued that services like Business Support Service, Management, Maintenance, Repair Service, Renting of Immovable Property, and Security Agency Services qualified as input services under the Cenvat Credit Rules. The Tribunal found that the impugned order lacked legal sustainability, set it aside, and granted relief to the appellant, emphasizing the direct relation of the services to the manufacturing activities.</description>
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      <title>2017 (1) TMI 542 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=337462</link>
      <description>The Tribunal overturned the Commissioner (Appeals) order denying cenvat credit refund on various input services for a 100% EOU manufacturing Bulk Pharmaceutical products. The appellant successfully argued that services like Business Support Service, Management, Maintenance, Repair Service, Renting of Immovable Property, and Security Agency Services qualified as input services under the Cenvat Credit Rules. The Tribunal found that the impugned order lacked legal sustainability, set it aside, and granted relief to the appellant, emphasizing the direct relation of the services to the manufacturing activities.</description>
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