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    <title>2017 (1) TMI 1577 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, holding that the Service Tax paid for &#039;Courier&#039; service and erection of &#039;pucca shed&#039; qualifies as &#039;Input Services&#039; under the Cenvat Credit Rules 2004. Relying on precedents, including judgments by the Gujarat High Court and the Tribunal, the Tribunal set aside the demand notice and penalty imposition, granting the appellant relief in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal, holding that the Service Tax paid for &#039;Courier&#039; service and erection of &#039;pucca shed&#039; qualifies as &#039;Input Services&#039; under the Cenvat Credit Rules 2004. Relying on precedents, including judgments by the Gujarat High Court and the Tribunal, the Tribunal set aside the demand notice and penalty imposition, granting the appellant relief in accordance with the law.</description>
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