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    <title>2018 (6) TMI 581 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, finding the appellants eligible for Cenvat Credit on service tax paid for Railway Siding Track Laying/maintenance work. The Tribunal held that the laying of railway tracks did not fall within the exclusion categories of the definition of input services, making the disallowance of credit unjustified. The impugned order disallowing the credit was set aside, granting the appellants the relief sought.</description>
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      <description>The Tribunal allowed the appeal, finding the appellants eligible for Cenvat Credit on service tax paid for Railway Siding Track Laying/maintenance work. The Tribunal held that the laying of railway tracks did not fall within the exclusion categories of the definition of input services, making the disallowance of credit unjustified. The impugned order disallowing the credit was set aside, granting the appellants the relief sought.</description>
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