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    <title>2018 (5) TMI 767 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, granting Cenvat credit for GTA, outdoor catering, bus hiring, rent-a-cab, and telephone services. The Tribunal found that the appellant was entitled to claim Cenvat credit for these services as they were directly linked to manufacturing activities, despite the Revenue&#039;s argument that recovery of amounts from employees should disqualify these services as input services.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, granting Cenvat credit for GTA, outdoor catering, bus hiring, rent-a-cab, and telephone services. The Tribunal found that the appellant was entitled to claim Cenvat credit for these services as they were directly linked to manufacturing activities, despite the Revenue&#039;s argument that recovery of amounts from employees should disqualify these services as input services.</description>
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