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    <title>2017 (2) TMI 440 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the disallowance of credit of service tax on specific input services related to manpower recruitment, maintenance, and repair services. The Tribunal held that the services were essential for the business operations of the appellants, falling within the definition of input services. Citing legal precedents and explanations provided, the Tribunal concluded that the credit was eligible, providing a favorable outcome for the appellants and granting consequential reliefs, if any.</description>
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      <description>The Tribunal allowed the appeal, setting aside the disallowance of credit of service tax on specific input services related to manpower recruitment, maintenance, and repair services. The Tribunal held that the services were essential for the business operations of the appellants, falling within the definition of input services. Citing legal precedents and explanations provided, the Tribunal concluded that the credit was eligible, providing a favorable outcome for the appellants and granting consequential reliefs, if any.</description>
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