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    <title>2021 (4) TMI 137 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to allow the assessee&#039;s claim for CENVAT Credit on services provided by TVS Finance and Services Limited. The court determined that the services qualified as input services under the CENVAT Credit Rules as they were directly related to the business activities of the assessee, promoting sales and production of the final product. The court dismissed the Revenue&#039;s appeal, finding in favor of the assessee and emphasizing the crucial role of the services in the business operations.</description>
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    <pubDate>Thu, 25 Mar 2021 00:00:00 +0530</pubDate>
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      <description>The High Court upheld the Tribunal&#039;s decision to allow the assessee&#039;s claim for CENVAT Credit on services provided by TVS Finance and Services Limited. The court determined that the services qualified as input services under the CENVAT Credit Rules as they were directly related to the business activities of the assessee, promoting sales and production of the final product. The court dismissed the Revenue&#039;s appeal, finding in favor of the assessee and emphasizing the crucial role of the services in the business operations.</description>
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