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    <title>2021 (11) TMI 832 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal, ruling that the credit availed on GTA services for waste transportation was eligible under the Cenvat Credit Rules 2004. The Tribunal emphasized the integral role of waste disposal services in compliance with Pollution Control Board regulations for maintaining manufacturing operations. Citing precedents, the Tribunal concluded that such services were directly related to manufacturing activities, warranting credit eligibility. The decision overturned previous rulings disallowing the credit, providing consequential relief to the appellants.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal, ruling that the credit availed on GTA services for waste transportation was eligible under the Cenvat Credit Rules 2004. The Tribunal emphasized the integral role of waste disposal services in compliance with Pollution Control Board regulations for maintaining manufacturing operations. Citing precedents, the Tribunal concluded that such services were directly related to manufacturing activities, warranting credit eligibility. The decision overturned previous rulings disallowing the credit, providing consequential relief to the appellants.</description>
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