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    <title>2018 (6) TMI 635 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, finding the appellant eligible for CENVAT credit on management consultancy services used for restructuring manufacturing activities. The consultancy services aimed at raising funds for the manufacturing business were considered integral to business activities, falling within the definition of input services eligible for credit. The Tribunal emphasized the nexus between the consultancy services and manufacturing operations, overturning the original authority and Commissioner (Appeals)&#039;s decision to deny the credit.</description>
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      <description>The Tribunal allowed the appeal, finding the appellant eligible for CENVAT credit on management consultancy services used for restructuring manufacturing activities. The consultancy services aimed at raising funds for the manufacturing business were considered integral to business activities, falling within the definition of input services eligible for credit. The Tribunal emphasized the nexus between the consultancy services and manufacturing operations, overturning the original authority and Commissioner (Appeals)&#039;s decision to deny the credit.</description>
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