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    <title>2023 (10) TMI 287 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that input services for setting up a plant/factory post-01.04.2011 qualify for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. Services directly related to manufacturing activities, including erection and installation, were deemed eligible for credit. The appellant&#039;s challenge against the denial of credit was successful, with the impugned order set aside, and the appeal allowed with consequential relief.</description>
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      <description>The Tribunal held that input services for setting up a plant/factory post-01.04.2011 qualify for Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. Services directly related to manufacturing activities, including erection and installation, were deemed eligible for credit. The appellant&#039;s challenge against the denial of credit was successful, with the impugned order set aside, and the appeal allowed with consequential relief.</description>
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