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    <title>2018 (3) TMI 1123 - CESTAT, NEW DELHI</title>
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    <description>The appellate tribunal found that the appellant was providing services of erection, commissioning, and installation on a turnkey basis, procuring materials for these services, and not engaged in trading activities. The denial of Cenvat credit was deemed unnecessary, and the appellant was allowed to avail the credit for services used in their projects. The impugned order was set aside, and the appeal was allowed with consequential relief.</description>
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      <description>The appellate tribunal found that the appellant was providing services of erection, commissioning, and installation on a turnkey basis, procuring materials for these services, and not engaged in trading activities. The denial of Cenvat credit was deemed unnecessary, and the appellant was allowed to avail the credit for services used in their projects. The impugned order was set aside, and the appeal was allowed with consequential relief.</description>
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