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    <title>2017 (6) TMI 886 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the order disallowing input service tax credit on technical consultancy fee. The Tribunal held that the consultancy services had a direct nexus with manufacturing, falling within the definition of input service under the Cenvat Credit Rules. It emphasized the broad interpretation of input services and compliance with relevant rules, ultimately granting consequential relief to the appellant.</description>
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      <description>The Appellate Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the order disallowing input service tax credit on technical consultancy fee. The Tribunal held that the consultancy services had a direct nexus with manufacturing, falling within the definition of input service under the Cenvat Credit Rules. It emphasized the broad interpretation of input services and compliance with relevant rules, ultimately granting consequential relief to the appellant.</description>
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