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    <title>2021 (5) TMI 175 - CESTAT CHANDIGARH</title>
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    <description>The tribunal allowed the appeal, granting consequential relief to the appellant. The decision emphasized the direct relation of the input services to the manufacturing activity, thereby overturning the denial of cenvat credit.</description>
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      <description>The tribunal allowed the appeal, granting consequential relief to the appellant. The decision emphasized the direct relation of the input services to the manufacturing activity, thereby overturning the denial of cenvat credit.</description>
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