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    <title>2017 (6) TMI 157 - CESTAT BANGALORE</title>
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    <description>CENVAT credit under Rule 2(l) was held admissible for input services having a clear nexus with business or manufacturing activity, including official travel, event management, employee mediclaim, and employee transport, because they fell within the inclusive scope of the rule. Credit was denied for structural activity relating to RBAU line media, as it was covered by the construction-related exclusion, and for cable specification preparation, as it lacked the necessary nexus with output activity. The appeals thus succeeded only for eligible services, and the denial was sustained for ineligible items.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343886</link>
      <description>CENVAT credit under Rule 2(l) was held admissible for input services having a clear nexus with business or manufacturing activity, including official travel, event management, employee mediclaim, and employee transport, because they fell within the inclusive scope of the rule. Credit was denied for structural activity relating to RBAU line media, as it was covered by the construction-related exclusion, and for cable specification preparation, as it lacked the necessary nexus with output activity. The appeals thus succeeded only for eligible services, and the denial was sustained for ineligible items.</description>
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