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    <title>2018 (11) TMI 1368 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, overturning the lower authority&#039;s disallowance of input service credit on telephone bills and Manpower Supply for the staff canteen. Citing a precedent case, the Tribunal ruled that services like housekeeping and canteen are integral to manufacturing activities, making them eligible for input service credit. The penalties imposed were set aside, and the appellant was granted relief with consequential benefits as per law.</description>
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      <description>The Tribunal allowed the appeal, overturning the lower authority&#039;s disallowance of input service credit on telephone bills and Manpower Supply for the staff canteen. Citing a precedent case, the Tribunal ruled that services like housekeeping and canteen are integral to manufacturing activities, making them eligible for input service credit. The penalties imposed were set aside, and the appellant was granted relief with consequential benefits as per law.</description>
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