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    <title>2017 (8) TMI 460 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal challenging the denial of CENVAT credit for services like civil construction, pest control, garden maintenance, and air travel. Relying on precedents, the Tribunal held that these services qualified as &#039;input services&#039; under the CENVAT Credit Rules. By aligning with established legal principles, the decision emphasized the importance of interpreting tax laws and precedents accurately in determining credit eligibility, ensuring consistency for manufacturers in claiming CENVAT credit.</description>
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