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    <title>2021 (12) TMI 381 - CESTAT BANGALORE</title>
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    <description>The tribunal allowed the appeals filed by M/s Jindal Steel Works Ltd (JSW) regarding the eligibility of CENVAT credit on various input services. The tribunal set aside the demands confirmed by the Adjudicating Authority, emphasizing the broad interpretation of &quot;input service&quot; to include services related to manufacturing and business activities. The department&#039;s appeal against the allowance of credit was dismissed, affirming that the appellants correctly availed the credit and the impugned orders did not stand.</description>
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      <description>The tribunal allowed the appeals filed by M/s Jindal Steel Works Ltd (JSW) regarding the eligibility of CENVAT credit on various input services. The tribunal set aside the demands confirmed by the Adjudicating Authority, emphasizing the broad interpretation of &quot;input service&quot; to include services related to manufacturing and business activities. The department&#039;s appeal against the allowance of credit was dismissed, affirming that the appellants correctly availed the credit and the impugned orders did not stand.</description>
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