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    <title>2017 (6) TMI 907 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal for refund of CENVAT credit on manpower recruitment agency and rent-a-cab operator services, holding that these services qualified as input services under Rule 2(l) of CCR. The Tribunal emphasized the importance of these services for the appellant&#039;s business operations, overturning the Assistant Commissioner&#039;s rejection and allowing the refund claim.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal for refund of CENVAT credit on manpower recruitment agency and rent-a-cab operator services, holding that these services qualified as input services under Rule 2(l) of CCR. The Tribunal emphasized the importance of these services for the appellant&#039;s business operations, overturning the Assistant Commissioner&#039;s rejection and allowing the refund claim.</description>
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