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    <title>2017 (7) TMI 58 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing input service credit on construction services for residential colonies and insurance charges for company-owned cars used in the factory. The decision emphasized the importance of remote area facilities for workers and deemed services like maintaining staff colonies as qualifying for cenvat credit under the Cenvat Credit Rules, 2004. The judgment set aside the denial of credit, supporting the appellant&#039;s claim and highlighting the relevance of services directly linked to manufacturing activities in claiming input service credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=344946</link>
      <description>The Tribunal ruled in favor of the appellant, allowing input service credit on construction services for residential colonies and insurance charges for company-owned cars used in the factory. The decision emphasized the importance of remote area facilities for workers and deemed services like maintaining staff colonies as qualifying for cenvat credit under the Cenvat Credit Rules, 2004. The judgment set aside the denial of credit, supporting the appellant&#039;s claim and highlighting the relevance of services directly linked to manufacturing activities in claiming input service credit.</description>
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