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    <title>2022 (6) TMI 974 - CESTAT AHMEDABAD</title>
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    <description>The appellant was found entitled to Cenvat Credit for service tax paid on Supply of Tangible Goods services, specifically for hiring forklifts for material handling within the factory. The Hon&#039;ble Member (Judicial) determined that the forklifts hired under this service were directly used for handling material integral to the manufacturing process of the final product within the factory, making them eligible for Cenvat Credit. Citing previous judgments where similar credits were allowed, the appeal was allowed, and the impugned order denying the credit was set aside.</description>
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      <description>The appellant was found entitled to Cenvat Credit for service tax paid on Supply of Tangible Goods services, specifically for hiring forklifts for material handling within the factory. The Hon&#039;ble Member (Judicial) determined that the forklifts hired under this service were directly used for handling material integral to the manufacturing process of the final product within the factory, making them eligible for Cenvat Credit. Citing previous judgments where similar credits were allowed, the appeal was allowed, and the impugned order denying the credit was set aside.</description>
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