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    <title>2021 (4) TMI 517 - CESTAT CHENNAI</title>
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    <description>The appeals were partly allowed and partly remanded based on the detailed analysis of each service and the application of relevant legal precedents. The judgment addressed the denial of refund claims under the CENVAT Credit Rules, 2004, overturning refund denials on various services such as cleaning, freight, pest control, car parking, auditorium charges, event management charges, air conditioning, and membership subscription. The court emphasized the essential nature of these services for business operations, leading to the reversal of refund denials.</description>
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