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    <title>2024 (12) TMI 1299 - CESTAT BANGALORE</title>
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    <description>CENVAT credit was treated as admissible for input services with a real business nexus to output services, including feasibility and consultancy for a hotel project, business travel, promotional events, sponsorship, photography, landscaping, immigration support, guest house upkeep, hotel accommodation, membership fees, and repair or modification work in airport . The decision also accepted credit on project-import goods and special-purpose items used in airport operations, including Passenger Boarding Bridge, Bridge Mount Converter, lighting equipment, Mobile Command Post Vehicles, Projection Screens and Advertising Structures, rejecting denial based on tariff classification or alleged connection with immovable property. Overall, the assessee&#039;s credit claims were upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=763719</link>
      <description>CENVAT credit was treated as admissible for input services with a real business nexus to output services, including feasibility and consultancy for a hotel project, business travel, promotional events, sponsorship, photography, landscaping, immigration support, guest house upkeep, hotel accommodation, membership fees, and repair or modification work in airport . The decision also accepted credit on project-import goods and special-purpose items used in airport operations, including Passenger Boarding Bridge, Bridge Mount Converter, lighting equipment, Mobile Command Post Vehicles, Projection Screens and Advertising Structures, rejecting denial based on tariff classification or alleged connection with immovable property. Overall, the assessee&#039;s credit claims were upheld.</description>
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