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    <title>2023 (5) TMI 185 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, finding in favor of the appellant regarding the denial of cenvat credit on input services for fabrication and erection of pipes, repair, and maintenance in the factory premises. The Tribunal held that the services were necessary for modernization, renovation, or repairs within the factory premises and were not excluded under the Cenvat Credit Rules. Consequently, the appellant was granted the cenvat credit, and the appeal was successful with consequential relief provided.</description>
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      <title>2023 (5) TMI 185 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=437378</link>
      <description>The Tribunal allowed the appeal, finding in favor of the appellant regarding the denial of cenvat credit on input services for fabrication and erection of pipes, repair, and maintenance in the factory premises. The Tribunal held that the services were necessary for modernization, renovation, or repairs within the factory premises and were not excluded under the Cenvat Credit Rules. Consequently, the appellant was granted the cenvat credit, and the appeal was successful with consequential relief provided.</description>
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