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    <title>2018 (8) TMI 1496 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that cleaning and housekeeping services were eligible for availing Cenvat Credit under service tax laws. The services were deemed essential for maintaining equipment and ensuring cleanliness in manufacturing activities. Citing relevant precedents, the Tribunal found the denial of credit unjustified and set aside the disallowance order, allowing the appeal and emphasizing the integral connection of the services to manufacturing activities.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that cleaning and housekeeping services were eligible for availing Cenvat Credit under service tax laws. The services were deemed essential for maintaining equipment and ensuring cleanliness in manufacturing activities. Citing relevant precedents, the Tribunal found the denial of credit unjustified and set aside the disallowance order, allowing the appeal and emphasizing the integral connection of the services to manufacturing activities.</description>
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