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    <title>2017 (1) TMI 646 - CESTAT CHENNAI</title>
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    <description>The tribunal partially allowed the appeal, deeming certain input services availed by the appellant as eligible under Rule 2(l) of the Cenvat Credit Rules, 2004. Services related to business activities were accepted, while those involving construction or works contracts were rejected. The tribunal remanded the matter of transport and loading charges for further clarification. The penalty imposed was set aside due to the interpretational nature of the dispute.</description>
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      <description>The tribunal partially allowed the appeal, deeming certain input services availed by the appellant as eligible under Rule 2(l) of the Cenvat Credit Rules, 2004. Services related to business activities were accepted, while those involving construction or works contracts were rejected. The tribunal remanded the matter of transport and loading charges for further clarification. The penalty imposed was set aside due to the interpretational nature of the dispute.</description>
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