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    <title>2023 (11) TMI 304 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad allowed the appeal regarding CENVAT credit denial for various input services including renting of immovable property, business support services, courier services, telephone services, and other auxiliary services for the period August 2012 to November 2012. The tribunal held that since the appellant was exclusively engaged in manufacturing activities, all services used directly or indirectly in relation to manufacture qualify as input services under Rule 2(l) of CENVAT Credit Rules, 2004, regardless of whether specifically mentioned in the inclusive definition. The impugned order was set aside and CENVAT credit was allowed.</description>
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    <pubDate>Mon, 06 Nov 2023 00:00:00 +0530</pubDate>
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      <title>2023 (11) TMI 304 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=445413</link>
      <description>CESTAT Ahmedabad allowed the appeal regarding CENVAT credit denial for various input services including renting of immovable property, business support services, courier services, telephone services, and other auxiliary services for the period August 2012 to November 2012. The tribunal held that since the appellant was exclusively engaged in manufacturing activities, all services used directly or indirectly in relation to manufacture qualify as input services under Rule 2(l) of CENVAT Credit Rules, 2004, regardless of whether specifically mentioned in the inclusive definition. The impugned order was set aside and CENVAT credit was allowed.</description>
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