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    <title>2017 (12) TMI 829 - CESTAT BANGALORE</title>
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    <description>CENVAT credit was treated as admissible on services used at sister units, employee welfare services such as insurance and rent-a-cab for employee trips, and services connected with marketing offices. The Tribunal held these services fell within the ambit of input service under Rule 2(l) because they were connected with the assessee&#039;s business and employee cost had already been included in the cost of production. It also relied on its earlier decision in the assessee&#039;s own case for the prior period, which had accepted credit on the same categories of services, and the disallowance was therefore unsustainable.</description>
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      <title>2017 (12) TMI 829 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=352560</link>
      <description>CENVAT credit was treated as admissible on services used at sister units, employee welfare services such as insurance and rent-a-cab for employee trips, and services connected with marketing offices. The Tribunal held these services fell within the ambit of input service under Rule 2(l) because they were connected with the assessee&#039;s business and employee cost had already been included in the cost of production. It also relied on its earlier decision in the assessee&#039;s own case for the prior period, which had accepted credit on the same categories of services, and the disallowance was therefore unsustainable.</description>
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