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    <title>2019 (3) TMI 1365 - CESTAT CHENNAI</title>
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    <description>The court allowed the appeal, overturning the disallowance of credit on various input services and items categorized as &quot;capital goods.&quot; The court held that the credit availed on repair and maintenance services, common facility charges, Xerox services, services from a specific provider, membership fees, attendance machines, and fire insurance policy for Bagasse storage was eligible. Additionally, the court emphasized that the definition of &#039;inputs&#039; post-01.04.2011 is broad enough to include almost all goods brought into the factory, supporting the appellants&#039; claim for credit on items like roofing sheets, GI pipes, welding electrodes, and RM white metal.</description>
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      <title>2019 (3) TMI 1365 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=377344</link>
      <description>The court allowed the appeal, overturning the disallowance of credit on various input services and items categorized as &quot;capital goods.&quot; The court held that the credit availed on repair and maintenance services, common facility charges, Xerox services, services from a specific provider, membership fees, attendance machines, and fire insurance policy for Bagasse storage was eligible. Additionally, the court emphasized that the definition of &#039;inputs&#039; post-01.04.2011 is broad enough to include almost all goods brought into the factory, supporting the appellants&#039; claim for credit on items like roofing sheets, GI pipes, welding electrodes, and RM white metal.</description>
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