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    <title>2018 (5) TMI 1213 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against the disallowance of cenvat credit on service tax paid for Guest House Maintenance and Colony upkeeping expenses. The Tribunal held that the services were essential for the manufacturing process, citing precedents and emphasizing their necessity for employee availability and operational efficiency. Despite the Respondent&#039;s arguments, the Tribunal found in favor of the appellant, concluding that the disallowance of cenvat credit was unsustainable in law. The appellant was granted the cenvat credit for the services related to the Residential Colony and Guest House, with necessary consequential relief.</description>
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    <pubDate>Mon, 19 Feb 2018 00:00:00 +0530</pubDate>
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      <title>2018 (5) TMI 1213 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=360649</link>
      <description>The Tribunal allowed the appellant&#039;s appeal against the disallowance of cenvat credit on service tax paid for Guest House Maintenance and Colony upkeeping expenses. The Tribunal held that the services were essential for the manufacturing process, citing precedents and emphasizing their necessity for employee availability and operational efficiency. Despite the Respondent&#039;s arguments, the Tribunal found in favor of the appellant, concluding that the disallowance of cenvat credit was unsustainable in law. The appellant was granted the cenvat credit for the services related to the Residential Colony and Guest House, with necessary consequential relief.</description>
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      <pubDate>Mon, 19 Feb 2018 00:00:00 +0530</pubDate>
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