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    <title>2017 (11) TMI 483 - RAJASTHAN HIGH COURT</title>
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    <description>The Tribunal allowed CENVAT credit for various services including GTA, outdoor catering, insurance, rent-a-cab, auction, and club or association services as &quot;Input Services&quot; under the CENVAT Credit Rules. The decision was supported by multiple High Court judgments emphasizing that services integral to the business of manufacturing and delivering final products are eligible for credit. The Tribunal dismissed the Department&#039;s appeals, resolving the issues in favor of the assessee based on the inclusive interpretation of &quot;input service.&quot;</description>
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      <description>The Tribunal allowed CENVAT credit for various services including GTA, outdoor catering, insurance, rent-a-cab, auction, and club or association services as &quot;Input Services&quot; under the CENVAT Credit Rules. The decision was supported by multiple High Court judgments emphasizing that services integral to the business of manufacturing and delivering final products are eligible for credit. The Tribunal dismissed the Department&#039;s appeals, resolving the issues in favor of the assessee based on the inclusive interpretation of &quot;input service.&quot;</description>
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