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    <description>The Tribunal allowed the appeal, determining that the appellant was entitled to Cenvat credit for management, maintenance, and repair of AC, services for garden maintenance, and GTA outward for transport of gold. It held that these services were directly related to the manufacturing activity, citing precedents where similar services were considered input services for manufacturing activities. The Tribunal found that the services qualified as input services under the Cenvat Credit Rules, setting aside the initial order and ruling in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal, determining that the appellant was entitled to Cenvat credit for management, maintenance, and repair of AC, services for garden maintenance, and GTA outward for transport of gold. It held that these services were directly related to the manufacturing activity, citing precedents where similar services were considered input services for manufacturing activities. The Tribunal found that the services qualified as input services under the Cenvat Credit Rules, setting aside the initial order and ruling in favor of the appellant.</description>
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