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    <title>2018 (3) TMI 1711 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal regarding the denial of cenvat credit for Service Tax paid on telephone service from April 2004 to September 2015. The Tribunal found that the disputed input service was indeed used in or in relation to the manufacture of the final product by the appellant. It was concluded that the telephone service had a direct impact on planning and organizing manufacturing activities, establishing a clear nexus with manufacturing and clearance of finished excisable goods. The Tribunal set aside the previous decision and pronounced the judgment on 28/03/2018.</description>
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      <title>2018 (3) TMI 1711 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=278606</link>
      <description>The Tribunal ruled in favor of the appellant, allowing the appeal regarding the denial of cenvat credit for Service Tax paid on telephone service from April 2004 to September 2015. The Tribunal found that the disputed input service was indeed used in or in relation to the manufacture of the final product by the appellant. It was concluded that the telephone service had a direct impact on planning and organizing manufacturing activities, establishing a clear nexus with manufacturing and clearance of finished excisable goods. The Tribunal set aside the previous decision and pronounced the judgment on 28/03/2018.</description>
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