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    <title>2019 (3) TMI 1085 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD, in a judgment delivered by Mr. Anil G. Shakkarwar, Member (Technical), allowed the appeal regarding the admissibility of Cenvat Credit for Service Tax paid on Input Services used for the &#039;Maintenance of Residential Colony&#039; in an Industrial Township connected to a manufacturing unit. The Tribunal held that such credits were allowable under the Cenvat Credit Rules, 2004, emphasizing the importance of the residential colony for the manufacturing process and citing relevant case law to support its decision. Consequently, the Tribunal set aside the impugned order and granted relief to the appellant.</description>
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    <pubDate>Fri, 04 Jan 2019 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 1085 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=377064</link>
      <description>The Appellate Tribunal CESTAT ALLAHABAD, in a judgment delivered by Mr. Anil G. Shakkarwar, Member (Technical), allowed the appeal regarding the admissibility of Cenvat Credit for Service Tax paid on Input Services used for the &#039;Maintenance of Residential Colony&#039; in an Industrial Township connected to a manufacturing unit. The Tribunal held that such credits were allowable under the Cenvat Credit Rules, 2004, emphasizing the importance of the residential colony for the manufacturing process and citing relevant case law to support its decision. Consequently, the Tribunal set aside the impugned order and granted relief to the appellant.</description>
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