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    <title>2017 (5) TMI 95 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, overturning the denial of CENVAT credit for service tax paid on office rental and car parking charges. The decision was based on a broad interpretation of input services under Rule 2(l) of CENVAT Credit Rules, 2004, allowing rental charges for immovable properties and car parking facilities to qualify as input services directly or indirectly related to the manufacture of final goods. The Tribunal relied on precedent decisions supporting the eligibility of such services, granting consequential relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=342357</link>
      <description>The Tribunal allowed the appeals, overturning the denial of CENVAT credit for service tax paid on office rental and car parking charges. The decision was based on a broad interpretation of input services under Rule 2(l) of CENVAT Credit Rules, 2004, allowing rental charges for immovable properties and car parking facilities to qualify as input services directly or indirectly related to the manufacture of final goods. The Tribunal relied on precedent decisions supporting the eligibility of such services, granting consequential relief to the appellants.</description>
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