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    <title>2023 (11) TMI 261 - CESTAT AHMEDABAD</title>
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    <description>Cenvat credit was admissible on outward GTA, commission agent, banking and financial, business auxiliary, courier, storage and warehouse, and enviro legal consultancy services where the services had nexus with manufacturing activity or the overall business of the assessee; the Tribunal followed prior decisions recognising such input services and rejected the credit denial. The demand relating to commission agent service was also held time-barred because the dispute was interpretative, conflicting decisions existed, and there was no material of suppression or mala fide intent. The impugned order was set aside and the assessee succeeded.</description>
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      <title>2023 (11) TMI 261 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=445370</link>
      <description>Cenvat credit was admissible on outward GTA, commission agent, banking and financial, business auxiliary, courier, storage and warehouse, and enviro legal consultancy services where the services had nexus with manufacturing activity or the overall business of the assessee; the Tribunal followed prior decisions recognising such input services and rejected the credit denial. The demand relating to commission agent service was also held time-barred because the dispute was interpretative, conflicting decisions existed, and there was no material of suppression or mala fide intent. The impugned order was set aside and the assessee succeeded.</description>
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      <pubDate>Fri, 03 Nov 2023 00:00:00 +0530</pubDate>
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