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    <title>2018 (9) TMI 741 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, a soap and detergent manufacturer, regarding the distribution of service tax credit for the period from April 2011 to June 2015. The dispute centered on whether services like Club or Association Service, Life Insurance Service, and Air Travel Agent Service were eligible for credit. The Tribunal found that these services were utilized for business purposes, not personal employee benefits, and allowed the appeals, setting aside the lower authority&#039;s disallowance of Cenvat Credits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367005</link>
      <description>The Tribunal ruled in favor of the appellant, a soap and detergent manufacturer, regarding the distribution of service tax credit for the period from April 2011 to June 2015. The dispute centered on whether services like Club or Association Service, Life Insurance Service, and Air Travel Agent Service were eligible for credit. The Tribunal found that these services were utilized for business purposes, not personal employee benefits, and allowed the appeals, setting aside the lower authority&#039;s disallowance of Cenvat Credits.</description>
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