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    <title>2013 (12) TMI 1635 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the petitioner, waiving the pre-deposit requirement and staying further proceedings for the realization of the assessed tax liability pending appeal disposal. The Tribunal held that services such as security personnel deployment and medical facilities for employees constitute &#039;input services&#039; under the Cenvat Credit Rules, 2004. Despite conflicting judgments on similar cases, the Tribunal found no conflict in the interpretation of Rule 2(1) itself.</description>
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      <link>https://www.taxtmi.com/caselaws?id=194116</link>
      <description>The Tribunal ruled in favor of the petitioner, waiving the pre-deposit requirement and staying further proceedings for the realization of the assessed tax liability pending appeal disposal. The Tribunal held that services such as security personnel deployment and medical facilities for employees constitute &#039;input services&#039; under the Cenvat Credit Rules, 2004. Despite conflicting judgments on similar cases, the Tribunal found no conflict in the interpretation of Rule 2(1) itself.</description>
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