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    <title>2017 (6) TMI 910 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal regarding the interpretation of &#039;input service&#039; under Rule 2(l) of the CENVAT Credit Rules, 2004. The Court upheld the decision that specific services provided to staff/employees of the factory did not qualify as input services, in line with previous judgments. The appeal was ruled in favor of the Assessee, and no costs were awarded in the case.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal regarding the interpretation of &#039;input service&#039; under Rule 2(l) of the CENVAT Credit Rules, 2004. The Court upheld the decision that specific services provided to staff/employees of the factory did not qualify as input services, in line with previous judgments. The appeal was ruled in favor of the Assessee, and no costs were awarded in the case.</description>
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