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    <title>2018 (6) TMI 636 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the decision to disallow CENVAT credit on service tax paid on rental charges for their Mumbai office. The Tribunal found that the Mumbai office&#039;s activities were essential for the manufacturing process at the factory, qualifying the rental charges as input services under the CENVAT Credit Rules. Legal definitions and precedents supported the eligibility of such services for credit, leading to the decision in favor of the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the decision to disallow CENVAT credit on service tax paid on rental charges for their Mumbai office. The Tribunal found that the Mumbai office&#039;s activities were essential for the manufacturing process at the factory, qualifying the rental charges as input services under the CENVAT Credit Rules. Legal definitions and precedents supported the eligibility of such services for credit, leading to the decision in favor of the appellant.</description>
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