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    <title>2018 (2) TMI 808 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, finding the denial of input services credit unjustified. It held that the services availed by the appellants, even if not directly consumed at the manufacturing unit, were eligible for credit as they related to the business activities of the manufacturer. The Tribunal referred to past judgments emphasizing a broad interpretation of input services, ultimately granting relief to the appellants and overturning the original decision.</description>
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      <description>The Tribunal allowed the appeal, finding the denial of input services credit unjustified. It held that the services availed by the appellants, even if not directly consumed at the manufacturing unit, were eligible for credit as they related to the business activities of the manufacturer. The Tribunal referred to past judgments emphasizing a broad interpretation of input services, ultimately granting relief to the appellants and overturning the original decision.</description>
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