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    <title>2022 (2) TMI 201 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal challenging the denial of CENVAT Credit for certain input services by the First Appellate Authority. It directed the allowance of CENVAT Credit for services such as car parking and interior decorator services, emphasizing their essential nature for business operations. The Tribunal also remanded issues related to water supply and telecommunication services for further verification, granting the appellant the opportunity to provide supporting documents. The decision clarified the eligibility of specific services based on previous rulings and highlighted the importance of essential services for business operations, ultimately partly allowing the appeal and partly remanding it for re-verification.</description>
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      <title>2022 (2) TMI 201 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=417950</link>
      <description>The Tribunal allowed the appeal challenging the denial of CENVAT Credit for certain input services by the First Appellate Authority. It directed the allowance of CENVAT Credit for services such as car parking and interior decorator services, emphasizing their essential nature for business operations. The Tribunal also remanded issues related to water supply and telecommunication services for further verification, granting the appellant the opportunity to provide supporting documents. The decision clarified the eligibility of specific services based on previous rulings and highlighted the importance of essential services for business operations, ultimately partly allowing the appeal and partly remanding it for re-verification.</description>
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      <pubDate>Tue, 18 Jan 2022 00:00:00 +0530</pubDate>
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