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    <title>2017 (2) TMI 1328 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh, in a judgment by Hon&#039;ble Mr. Ashok Jindal, allowed the appeal regarding the denial of input service credit for organizing a Family Day function. The Tribunal held that services availed for such events are eligible for credit if related to the business activity. Relying on a precedent, the Tribunal concluded that the Family Day function aimed at boosting morale and productivity of workers was linked to the business, entitling the appellant to claim credit for event management, security, and Pandal &amp;amp; Shamiana services. The impugned order was set aside, emphasizing the importance of aligning credit eligibility with business activities.</description>
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      <title>2017 (2) TMI 1328 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=200120</link>
      <description>The Appellate Tribunal CESTAT Chandigarh, in a judgment by Hon&#039;ble Mr. Ashok Jindal, allowed the appeal regarding the denial of input service credit for organizing a Family Day function. The Tribunal held that services availed for such events are eligible for credit if related to the business activity. Relying on a precedent, the Tribunal concluded that the Family Day function aimed at boosting morale and productivity of workers was linked to the business, entitling the appellant to claim credit for event management, security, and Pandal &amp;amp; Shamiana services. The impugned order was set aside, emphasizing the importance of aligning credit eligibility with business activities.</description>
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      <pubDate>Fri, 03 Feb 2017 00:00:00 +0530</pubDate>
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