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    <title>2017 (12) TMI 1372 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the disallowance of input service credit for non-manufacturing activities. They emphasized the importance of establishing a nexus between input services and manufacturing activities, noting that services facilitating order procurement and other business functions are integral to the manufacturing process and qualify for input service credit under Rule 2(1) of Cenvat Credit Rules. The Tribunal concluded that there was no basis for denying the input service credits availed by the appellant, providing consequential relief as per the law.</description>
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      <title>2017 (12) TMI 1372 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=353103</link>
      <description>The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the disallowance of input service credit for non-manufacturing activities. They emphasized the importance of establishing a nexus between input services and manufacturing activities, noting that services facilitating order procurement and other business functions are integral to the manufacturing process and qualify for input service credit under Rule 2(1) of Cenvat Credit Rules. The Tribunal concluded that there was no basis for denying the input service credits availed by the appellant, providing consequential relief as per the law.</description>
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