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    <title>2019 (9) TMI 1137 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that the Cenvat Credit for Mandap Keeper Service and Hotel Accommodation Service was admissible as these services were directly utilized for the business operations of the appellant. The Tribunal considered the expenses borne by the appellant, their recording in the books of account, and previous cases supporting similar credits. The Revenue&#039;s reliance on judgments related to personal use services was deemed irrelevant, as the Tribunal found the services in question essential for the appellant&#039;s business activities.</description>
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      <description>The Tribunal allowed the appeal, ruling that the Cenvat Credit for Mandap Keeper Service and Hotel Accommodation Service was admissible as these services were directly utilized for the business operations of the appellant. The Tribunal considered the expenses borne by the appellant, their recording in the books of account, and previous cases supporting similar credits. The Revenue&#039;s reliance on judgments related to personal use services was deemed irrelevant, as the Tribunal found the services in question essential for the appellant&#039;s business activities.</description>
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