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    <title>2017 (9) TMI 1051 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, setting aside the order confirming the demand for availing CENVAT Credit on services like Banking and Financial Service Charges, Mobile Charges, Courier Charges, and Repair and Maintenance Charges. Relying on judicial precedents, including decisions in Cadila Healthcare Ltd and Nash Industries, the Tribunal held that the services qualified as &#039;Input Services&#039; under Rule 2(l) of CCR, 2004, as they were essential for the manufacturing business. The Appellants&#039; contentions were supported, leading to the appeals being allowed with consequential relief.</description>
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      <description>The Tribunal allowed the appeals, setting aside the order confirming the demand for availing CENVAT Credit on services like Banking and Financial Service Charges, Mobile Charges, Courier Charges, and Repair and Maintenance Charges. Relying on judicial precedents, including decisions in Cadila Healthcare Ltd and Nash Industries, the Tribunal held that the services qualified as &#039;Input Services&#039; under Rule 2(l) of CCR, 2004, as they were essential for the manufacturing business. The Appellants&#039; contentions were supported, leading to the appeals being allowed with consequential relief.</description>
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