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    <title>2021 (4) TMI 579 - CESTAT NEW DELHI</title>
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    <description>The appellant, a ceramic tile manufacturer, disputed the denial of input credit on services from an advertisement agency classified under Business Auxiliary Services by the Department. The Tribunal ruled in favor of the appellant, holding that cenvat credit cannot be denied based on the service provider&#039;s classification. The appellant was deemed entitled to avail cenvat credit for the input services received, leading to the appeal&#039;s success, the setting aside of the impugned order, and the grant of consequential benefits.</description>
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      <description>The appellant, a ceramic tile manufacturer, disputed the denial of input credit on services from an advertisement agency classified under Business Auxiliary Services by the Department. The Tribunal ruled in favor of the appellant, holding that cenvat credit cannot be denied based on the service provider&#039;s classification. The appellant was deemed entitled to avail cenvat credit for the input services received, leading to the appeal&#039;s success, the setting aside of the impugned order, and the grant of consequential benefits.</description>
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      <pubDate>Wed, 31 Mar 2021 00:00:00 +0530</pubDate>
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