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    <title>2021 (7) TMI 156 - CESTAT CHENNAI</title>
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    <description>The appeal was partly allowed and partly remanded for further proceedings by the Appellate Tribunal CESTAT CHENNAI. The judgment emphasized that expenses for maintaining eco-friendly premises qualify as input services, entitling the appellant to claim CENVAT Credit on Landscape/Gardening Services. The issue of Catering Services was remanded for factual verification to determine eligibility, with the penalty set aside due to the disallowance being deemed unsustainable.</description>
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      <description>The appeal was partly allowed and partly remanded for further proceedings by the Appellate Tribunal CESTAT CHENNAI. The judgment emphasized that expenses for maintaining eco-friendly premises qualify as input services, entitling the appellant to claim CENVAT Credit on Landscape/Gardening Services. The issue of Catering Services was remanded for factual verification to determine eligibility, with the penalty set aside due to the disallowance being deemed unsustainable.</description>
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