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    <title>CENVAT Credit Approved for Vehicle Repairs in Courier Services Despite Non-Ownership: Nexus with Output Service Key.</title>
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    <description>CENVAT credit - Repair &amp; Maintenance of vehicles - Vehicle used to provide courier service not owned by the appellant - it has nexus with the output service - credit allowed.</description>
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      <description>CENVAT credit - Repair &amp; Maintenance of vehicles - Vehicle used to provide courier service not owned by the appellant - it has nexus with the output service - credit allowed.</description>
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